The author discusses the approach of the Indian tax authorities to the contentious issue of marketing intangibles, and examines related rulings by various Indian courts in light of the guidance provided by the OECD/G20 in the BEPS final reports.
The author discusses the approach of the Indian tax authorities to the contentious issue of marketing intangibles, and examines related rulings by various Indian courts in light of the guidance provided by the OECD/G20 in the BEPS final reports.