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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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals