Worry for multinationals in India as TP case on AMP expenses indicates new direction

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Worry for multinationals in India as TP case on AMP expenses indicates new direction

Lena Angvik
June 01 2017
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A transfer pricing case involving advertisement, marketing and promotional (AMP) expenses has seen Indian tax tribunals go against recent court decisions, signalling a shift in the approach the bright line test is used to assess AMP expenses.

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Lena Angvik worked at ITR between 2016 and 2018
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