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.
Similar Essays
-
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 ... -
Death Of Economy
... supplies plant and machinery and technology to Company ‘B’ located in India. ... of Direct
Taxes (CBDT) has come out with Transfer Pricing Rules - Rule 10A to ... -
Intra Industry Trade In India
... Demand and Supply: • Developed Countries ‘Rules of Origin ... It suggests: • Loss of
pricing power • Increase ... The cross border transfer of processed foods ... -
Insurance Sector In India
... equity shareholdings, more liberalization of investment rules, and the ... use of credit
card, e-transfer, mobiles (m ... PRODUCTS AND PRICING With the opening up of ... -
Cyber Law India
... to set the definite pattern, some rules and guidelines ... not far when the scenario
of India ruling the ... devices that can be used to transfer data surreptitiously. ...
Frat Files
Members
Information
