By Shannon Khalkho This is Part II of a series on the transfer pricing issue of AMP expenses. It analyses the impact and implications of the shifts in judicial trends discussed in the last post. The combined effect of Sony Ericsson Mobile Communications India Pvt. … Continue reading The ‘AMP Expenses’ Dilemma: Can the Supreme Court Clear the Dust?

By Shannon A. Khalkho This is Part I of a series on the transfer pricing issue of AMP expenses. It traces the shifts in the judicial treatment of the same. Introduction The issue of Advertisement, Marketing and Promotion (AMP) expenses incurred by a domestic entity … Continue reading The ‘AMP Expenses’ Dilemma in Transfer Pricing