The Resource AMP expenditure, location savings and guarantee fee aspects of transfer pricing

AMP expenditure, location savings and guarantee fee aspects of transfer pricing

Label
AMP expenditure, location savings and guarantee fee aspects of transfer pricing
Title
AMP expenditure, location savings and guarantee fee aspects of transfer pricing
Creator
Subject
Language
eng
Summary
This article examines the advertising, marketing and promotion (AMP) expenditure, location savings and guarantee fee elements of the transfer pricing debate. In particular, the authors discuss the three components in the context of United States and Indian jurisprudence, various government pronouncements, recent base erosion and profit shifting (BEPS) developments and changes to the OECD Transfer Pricing Guidelines
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 22 (2016), no. 5 ; 7 p
http://library.link/vocab/creatorName
  • Chakravarty, A
  • Ray, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • location savings
  • guarantee fee
  • BEPS
  • case law
Label
AMP expenditure, location savings and guarantee fee aspects of transfer pricing
Instantiates
Publication
Label
AMP expenditure, location savings and guarantee fee aspects of transfer pricing
Publication

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