The Resource Applicability of transfer pricing provisions to the assignment of contracts

Applicability of transfer pricing provisions to the assignment of contracts

Label
Applicability of transfer pricing provisions to the assignment of contracts
Title
Applicability of transfer pricing provisions to the assignment of contracts
Creator
Subject
Language
eng
Summary
In the recent ruling in Tellabs India Private Ltd v. The Assistant Commissioner of Income Tax, the Income Tax Appellate Tribunal, Bangalore held that transfer pricing provisions are applicable to the assignment of contracts among associated enterprises. This article analyses the judgment of the Tribunal and its impact on transactions involving associated enterprises, as well as their role in the negotiation of such transactions
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 21 (2014),
http://library.link/vocab/creatorName
Jhabakh, P.R. Kumar
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • ruling
  • arm's length principle
  • associated enterprises
Label
Applicability of transfer pricing provisions to the assignment of contracts
Instantiates
Publication
Label
Applicability of transfer pricing provisions to the assignment of contracts
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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