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The Resource Recent trends in transfer pricing : intangibles, GAAR and BEPS

Recent trends in transfer pricing : intangibles, GAAR and BEPS

Label
Recent trends in transfer pricing : intangibles, GAAR and BEPS
Title
Recent trends in transfer pricing : intangibles, GAAR and BEPS
Creator
Subject
Language
eng
Summary
In this book, the author considers recent trends in transfer pricing. The growing importance of intangible assets in the global economy coupled with expanding international intra-firm trade has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the multinational enterprises as well as tax authorities. This book details the various issues and concerns from both industry and revenue perspective and deals with contemporary issues as the digital economy, tax planning, BEPS, and GAAR. It explains in detail the meaning of various types of intangibles as defined in the Indian Income Tax Act and discusses the various possible methodologies for valuing intangibles including the typical and residual methods and reviews the relevant changes suggested by the OECD in BEPS Action Point 8-10 report regarding intangibles
http://library.link/vocab/creatorName
Gupta, R. (Ravi Kant)
Geographic coverage
Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • GAAR
  • BEPS Project (OECD)
  • valuation
  • digital economy
  • intra-group services
  • reorganization
Label
Recent trends in transfer pricing : intangibles, GAAR and BEPS
Instantiates
Publication
Extent
xxvi, 504 p.
Isbn
9789386432353
Label
Recent trends in transfer pricing : intangibles, GAAR and BEPS
Publication
Extent
xxvi, 504 p.
Isbn
9789386432353

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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