It is uniformly accepted that transfer pricing in India is becoming more and more complex. The tax authorities often take stands on transfer pricing treatment, especially of marketing intangibles, that are diverse and aggressive when compared to the rest of the world. Rohan Shah, Ajit Tolani and Ashish Bhatnagar of Economic Laws Practice discuss some of the recent rulings on marketing intangibles from India and the best practice approaches that taxpayers can adopt to avoid scrutiny.
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