Contents ABBREVIATION ; CASES MENTIONED ; INTRODUCTION ; THE NEED FOR THE STUDY ; STATEMENT OF PROBLEM ; AIMS AND OBJECTIVE; IMPORTANCE OF THE STUDY ; LIMITATION ; REVIEW OF LITERATURE ; RESEARCH PROBLEM ; HYPOTHESIS ; RESEARCH METHODOLOGY ; SECONDARY RESOURCE ; CHAPTERISATION ; CHAPTER 1: INTANGIBLES UNDER OECD GUIDELINES; OECD/ G20 BASE EROSION AND PROFIT SHIFTING PROJECT SHIFTING PROJECT ; AMENDMENTS TO CHAPTER VI OF THE TRANSFER PRICING GUIDELINES ; I. IDENTIFYING THE INTANGIBLES ; II. OWNERSHIP OF INTANGIBLES AND TRANSACTIONS INVOLVING THE DEVELOPMENT, ENHANCEMENT, MAINTENANCE, PROTECTION AND EXPLOITATION OF INTANGIBLES: ; III. CONTRACTUAL TERMS RELATING TO OWNERSHIP OF INTANGIBLES; TRANSACTIONS INVOLVING THE USE OR TRANSFER OF INTANGIBLES ; SUPPLEMENTAL GUIDANCE FOR DETERMINING ARM’S LENGTH CONDITION IN CASES INVOLVING INTANGIBLES ; COMPARISION OF RISK IN CASES INVOLVING TRANSFERS OF INTANGIBLES ; INDIA’S POSITION ON OECD ; CHAPTER 2 – CONCEPTS OF TRANSFER PRICING ; TRANSFER PRCING METHODS ; I. The Comparable uncontrolled price (CUP) method ; II. Resale Price Method ; III. Cost Plus Method ; TRANSACTIONAL PROFIT METHODS ; DEMPE: Six Steps for Analyzing Transaction Involving Intangibles ; CHAPTER 3 GLOBAL FORMULARY APPORTIONMENT ; CHAPTER 4 HARD-TO-VALUE INTANGIBLE ; CHAPTER 5 EVOLUTION OF TRANSFER PRICING IN INDIA ; ISSUES INVOLVED: I. COMPARABILITY ANALYSIS: II. RISK FACTORS ; III. Arm’s Length Range ; IV. But the difficulty in using the range is, there is no availability of 6 comparable or it is difficult to find comparables. ; JUDICIAL TRENDS REGARDING INTANGIBLES IN INDIA ; CONCLUSION ; BIBLIOGRAPHY .