India, with its increasingly popular service industry is finding the subject of intangible assets ever more difficult to tackle. Indian specialists are involved in the UN’s transfer pricing project for developing countries with specific arguments on location savings and bargaining power, though the government has said it will not provide specific guidelines at this stage and intends to wait upon the results of the OECD’s project on the transfer pricing aspects of intangibles. Sophie Ashley looks at the issue of bargaining power in India and what it means in the debate on intangible assets.
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