The Resource A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual

A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual

Label
A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
Title
A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
Creator
Subject
Language
eng
Summary
The Indian tax authorities have updated their comments in the country-specific chapter in the 2016 Draft UN Transfer Pricing Manual, including with regard to marketing intangibles; location savings; intra-group services; financial transactions; the use of multiple year data; and the arm's length range and its impact on Indian MNEs
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 2 ; p. 115-120
http://library.link/vocab/creatorName
Agrawal, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • UN Transfer Pricing Manual
  • intangibles
  • location savings
  • research and development
  • intra-group services
  • intercompany loan
  • case law
Label
A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
Instantiates
Publication
Label
A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
Publication

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