Saved Papers

Save papers so you can find them more easily!

Join Now

Get instant access to over 100,000 papers.

Join Now!

Transfer Pricing Rules In India

TRANSFER PRICING RULES IN INDIA
Some Problem Areas, Issues and Suggestions

R. Das,
PGPPM-2007, IIM Bangalore

Definitions and Background:

Transfer pricing was till recent years a subject of interest only for tax administrators and subject specialists. But recent economic developments in the world have ensured that a large spectrum of society – businessmen, multinational employees, banks and so on – have realised the importance of this subject in the era of globalisation and with it, the proliferation of multinational corporations over the globe. Today, as more than 60% of world trade takes place within multinational enterprises, the importance of transfer pricing increases with tax authorities warming up to the phenomenon and rapidly taking steps to place their national revenue interests on the table.

The term "transfer pricing" refers to the valuation of sales and other transactions, loans, investments etc which occur between different arms of the same......


View the rest of this paper...

Approximate Word Count: 6935
Approximate Pages: 28 (250 words per double-spaced page)

Why should you join Frat Files?

  • - It's safe, secure, and private.
  • - Instant access to over 100,000 papers. New papers are added hourly.
  • - Fast and reliable customer support.

Credit Card

PayPal

Bank Account

Similar Essays

  1. Transfer Pricing Rules In India

    Transfer Pricing Rules in India TRANSFER PRICING RULES IN INDIA Some Problem Areas, Issues and Suggestions R. Das, PGPPM-2007, IIM Bangalore Definitions and Background: Transfer

  2. Legal Process Outsourcing

    tax liabilities based on the structure and scope of activities being undertaken. Detailed transfer pricing regulations have been introduced in India since 2001. There may also be

  3. Vicky

    is the way it achieves uniformity and allegiance to an operating regimen. McDonald's India has to adhere to many rules and regulations laid down by the parent company, and it

  4. Death Of Economy

    of the Income Tax Act , 1961. The Central Board of Direct Taxes (CBDT) has come out with Transfer Pricing Rules - Rule 10A to Rule 10E. Applicability Transfer Pricing provisions

  5. Icici 7ps

    * ONLINE Tracking of the status of your funds * SUPERIOR Exchange rates * OFFLINE MONEY TRANSFER facility is also available across geographies through * our local branches and in