The Resource Interest on outstanding receivables - a potpourri of litigation?

Interest on outstanding receivables - a potpourri of litigation?

Label
Interest on outstanding receivables - a potpourri of litigation?
Title
Interest on outstanding receivables - a potpourri of litigation?
Creator
Subject
Language
eng
Summary
In this article, the author examines the 2012 amendment to the Income-tax Act, which brought receivables and debts arising during the course of business with foreign associated enterprises within the definition of international transactions, which are subject to the transfer pricing rules. The article considers whether outstanding receivables constitute separate international transactions and whether interest on the receivables should be separately charged to tax. The author canvasses the variety of high court and appellate tribunal decisions on these questions and cautions Indian taxpayers with their reporting on outstanding receivables and the need to properly benchmark them
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 5 ; 5 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • income tax law
  • transfer pricing
  • interest
  • case law
Label
Interest on outstanding receivables - a potpourri of litigation?
Instantiates
Publication
Label
Interest on outstanding receivables - a potpourri of litigation?
Publication

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