Are some of the theories of OECD and UN around marketing intangibles sacrosanct? The same have been countered through qualitative and quantitative arguments.
Quantitative arguments are based upon real life scenarios, with reference to statistical analyses on selected empirical data.
Genesis of litigation around marketing intangibles analysed, along with solutions.
Concept of royalties for licensed manufacturers explained in the context of regulatory regime of India.
Practical solutions provided on harmonisation of transfer pricing and customs duty regulations in complex cases.
Concept of attribution of profits to dependent agency permanent establishments explained, with reference to Berry Ratio.
Foreword by Dr.
Raffalle Dr.
Raffaele Petruzzi & Dr.
Alfred Storck Professors of Vienna University of Economics and Business.
Wolters Kluwer India Pvt. Ltd. Decoding transfer pricing for selling functions, hardcover/rahul k. mitra
