The Resource Secondary adjustment : a potential wave of new transfer pricing litigation
Secondary adjustment : a potential wave of new transfer pricing litigation
Resource Information
The item Secondary adjustment : a potential wave of new transfer pricing litigation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Secondary adjustment : a potential wave of new transfer pricing litigation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the recent amendments to India's Income Tax Act, which incorporate secondary adjustments into the country's transfer pricing regime. The authors critique the language of the new statutory provisions and examine a variety of challenges to their application, which are likely to result in further transfer pricing litigation
- Language
- eng
- Label
- Secondary adjustment : a potential wave of new transfer pricing litigation
- Title
- Secondary adjustment : a potential wave of new transfer pricing litigation
- Language
- eng
- Summary
- This article discusses the recent amendments to India's Income Tax Act, which incorporate secondary adjustments into the country's transfer pricing regime. The authors critique the language of the new statutory provisions and examine a variety of challenges to their application, which are likely to result in further transfer pricing litigation
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 4 ; 6 p
- http://library.link/vocab/creatorName
-
- Dugar, A
- Bhandari, L
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- secondary adjustment
- transfer pricing
- Label
- Secondary adjustment : a potential wave of new transfer pricing litigation
- Label
- Secondary adjustment : a potential wave of new transfer pricing litigation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Secondary-adjustment--a-potential-wave-of-new/eVjCKwfworI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Secondary-adjustment--a-potential-wave-of-new/eVjCKwfworI/">Secondary adjustment : a potential wave of new transfer pricing litigation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Secondary-adjustment--a-potential-wave-of-new/eVjCKwfworI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Secondary-adjustment--a-potential-wave-of-new/eVjCKwfworI/">Secondary adjustment : a potential wave of new transfer pricing litigation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
