000 01298nab#a2200325#c#4500
999 _c27305
_d27305
003 IEF
005 20220802124851.0
008 170530s2016 NLD|| #####0 b|ENG|u
040 _aIEF
_cES-MaIEF
041 _aENG
100 1 _aBilaney, Sunny Kishore
_959906
245 _aMarketing intangibles
_b an Indian perspective
_c Sunny Kishore Bilaney
_hElectrónico
260 _c2016
500 _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
520 _aThe 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.
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
650 4 _aPROPIEDAD INTELECTUAL
_942409
650 4 _aACTIVOS INVISIBLES
_95175
650 4 _aMARKETING
_947686
650 4 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
_963148
650 4 _aEVASION FISCAL
_944029
650 4 _aPREVENCIÓN
_954712
650 4 _aTAX RULINGS
_965151
650 4 _aINDIA
_945694
650 4 _943410
_aELUSION FISCAL
773 0 _tInternational Transfer Pricing Journal
_gv. 23, n. 6, November - December 2016
942 _2udc
942 _2udc