The Resource GAP's win in India : implications for procurement transfer pricing

GAP's win in India : implications for procurement transfer pricing

Label
GAP's win in India : implications for procurement transfer pricing
Title
GAP's win in India : implications for procurement transfer pricing
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines a ruling by the Delhi Income Tax Tribunal in GAP India's case, in which the Indian affiliate was found not to own valuable intangible assets and thus was entitled to only a modest markup for services it provided. The case confirms the general proposition that the facts surrounding an intercompany transaction are critical in deciding which method to use to measure the reasonableness of the compensation from a related party
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2013),
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
Label
GAP's win in India : implications for procurement transfer pricing
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2013/T/TAXMATRP/vol.21/17_902-905.zip
Publication
Note
20130312

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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