Buy custom Transfer Pricing Rules in India
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| Topic: |
Business
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| Number of pages / Number of words: |
25 / 6961 |
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The expected GDP growth of 8-9% for 2006-07 promises more activities in the transfer pricing front and newer fronts for applicability of the principles of valuation are opening up. This paper seeks to examine some of these trends from the viewpoint of the issues involved vis-a-vis the practicability of the approaches taken so far in handling these ? from the side of the taxing authorities as well as the taxpayers...
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These transactions could have the character of sale/purchase, cost sharing and contribution, investment, financing, allowances, expenses or interest payments, risk-compensation agreements and so on. The basic terms which have specific implications and which are to be understood before proceeding further at this stage are "international transactions", "associated enterprises", "uncontrolled transactions", and "arm's length price"...
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