The Resource Court ruling on de facto control in international transactions

Court ruling on de facto control in international transactions

Label
Court ruling on de facto control in international transactions
Title
Court ruling on de facto control in international transactions
Creator
Subject
Language
eng
Summary
This article considers the recent ruling of the Income Tax Appellate Tribunal in the Diageo case, which is especially notable as the first instance in which an Indian court has expounded on the meaning of the term "associated enterprise" and has laid down what to apply as the true test for determining an associated enterprise
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
http://library.link/vocab/creatorName
Jhabakh, P.R. Kumar
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • associated enterprises
  • transfer pricing
Label
Court ruling on de facto control in international transactions
Instantiates
Publication
Label
Court ruling on de facto control in international transactions
Publication

Library Locations

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      52.3736660 4.9336932
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