Tag Archives: INTANGIBLES

Latest Roundup of Indian Cases Shows Courts Tackling Marketing Intangibles, Loan Guarantees

A recent survey of Indian transfer pricing cases reveals that while the country's international tax appellate tribunals are beginning to touch on substantive transfer pricing issues, such as the treatment of marketing intangibles and loan guarantees, many of the ITAT … Continue reading

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PAYMENT STREAMS STRIPPED FROM EQUIPMENT LEASES ARE “PAYMENT INTANGIBLES”

Question: Are payment streams stripped from bundled equipment leases chattel paper or "payment intangibles" eligible for automatic perfection? Answer: Payment intangibles, according to the Bankruptcy Appellate Panel (Ninth Circuit) in In re Commercial Money Center, Inc., 06 C.D.O.S. 8391 (Aug. 25, 2006)…. Read … Continue reading

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