The Resource OECD guidelines on restructurings - an Indian perspective

OECD guidelines on restructurings - an Indian perspective

Label
OECD guidelines on restructurings - an Indian perspective
Title
OECD guidelines on restructurings - an Indian perspective
Creator
Subject
Language
eng
Summary
Despite a lack of regulation, the Indian authorities are looking closely at restructurings where intangibles are involved. This article first looks at the four major issues addressed in the OECD Transfer Pricing Guidelines: special considerations for risks, arm's length compensation for the restructering itself, renumeration of post-restructuring controlled transactions, and recognition of actual transactions undertaken. In the absence of any pertinent guidelines and noteworthy case law, the Indian perspective is presented with the help of a case scenario built in the Indian context in Section II of the article
Citation source
In: Transfer pricing international journal. - London. - Vol. 12 (2011),
Geographic coverage
Asia
Language note
English
Label
OECD guidelines on restructurings - an Indian perspective
Instantiates
Publication
Label
OECD guidelines on restructurings - an Indian perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...