The Resource Profit split method : is it becoming the most appropiate "alternate" method?

Profit split method : is it becoming the most appropiate "alternate" method?

Label
Profit split method : is it becoming the most appropiate "alternate" method?
Title
Profit split method : is it becoming the most appropiate "alternate" method?
Creator
Subject
Language
eng
Summary
In this article, the authors highlight the increasing move by the Indian tax authorities towards adoption of the profit split method of allocating profits of multinational enterprises which undertake operations in India, particularly in relation to marketing intangibles, permanent establishments and contract research and development (R&D) centres. The article canvasses recent Income Tax Appellate Tribunal decisions and highlights the need for multinational enterprises to protect themselves from the tax authority's newfound thirst for the profit split method by carrying out detailed functional analyses, which are comprehensively documented
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 6 ; 4 p
http://library.link/vocab/creatorName
  • Timbadia, B
  • Suneja, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • profit split method
  • intangibles
  • PE
  • research and development
  • case law
  • functional analysis
Label
Profit split method : is it becoming the most appropiate "alternate" method?
Instantiates
Publication
Label
Profit split method : is it becoming the most appropiate "alternate" method?
Publication

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