Home
published on 8 February 2023 | reading time approx. 4 minutes
In an attempt to keep at pace with the dynamic business environment, Multinational Enterprises (“MNE”) are required to extensively invest in development of their existing and/new technologies. These development efforts primarily lead to creation of intangible assets, generally referred to as “Intellectual property” (“IP”), and it eventually provides the MNE a competitive edge over its competition and are the most coveted property in the MNE’s business portfolio. Thereafter, to achieve an operational excellence, MNEs license these IPs to other group entities of the MNE Group for its commercial exploitation and that’s where the transfer pricing regulations comes under consideration.
Gauri Bivare
Associate Partner
Send inquiry
Pritamraj Jhala
Manager