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Marketing intangibles an Indian perspective Sunny Kishore Bilaney Electrónico

By: Bilaney, Sunny Kishore.
Material type: ArticleArticlePublisher: 2016Subject(s): PRECIOS DE TRANSFERENCIA | PROPIEDAD INTELECTUAL | ACTIVOS INVISIBLES | MARKETING | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | TAX RULINGS | INDIA | ELUSION FISCAL In: International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: The author discusses the approach of the Indian tax authorities tothe contentious issue of marketing intangibles, and examines related rulings byvarious Indian courts in light of the guidance provided by the OECD/G20 in the BEPS final reports.
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The author discusses the approach of the Indian tax authorities tothe contentious issue of marketing intangibles, and examines related rulings byvarious Indian courts in light of the guidance provided by the OECD/G20 in the BEPS final reports.

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