Taxing intangible assets: Is this the right way to go??

I think the concept of marketing intangibles has become a matter of intense debate globally, among transfer pricing experts. The term ‘marketing intangibles’ can be taken to include brands, trademarks, the local market position of a company or its products and know-how that surrounds a trademark such as the knowledge of distribution channels and customer relationship.  As brands and logos become increasingly important in creating value, tax authorities around the world are arguing that local company spending on advertising and marketing creates an intangible asset and they want to tax these assets. So, there is so  much money that Governments world over are trying to make by taxing it...so, this is the strategy that the developing nations are having to get more money, and I don't think that there is nothing wrong here.