Indian TP & Intangibles: OECD vs. India
{"Image DocumentName": "Indian TP & Intangibles: OECD vs. India", "Image ImageDescription": "Convergence in theory. All parties seem to basically agree that excess of advertising expenditure (AMP) maybe reimbursed. OECD Revised Draft on Intangibles (specifically Examples #6, 7) similar to India\u2019s stand. Divergence in practice. Indian stand on ownership for purpose of intangible returns may not be in line with OECD as Indian Govt. & Court seem to look only at underlying legal owner for determining sharing of returns from intangibles. Effective control, beneficial ownership, risk are all bones of contention.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}