The Resource Secondary adjustment : a potential wave of new transfer pricing litigation

Secondary adjustment : a potential wave of new transfer pricing litigation

Label
Secondary adjustment : a potential wave of new transfer pricing litigation
Title
Secondary adjustment : a potential wave of new transfer pricing litigation
Creator
Subject
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
Instantiates
Publication
Label
Secondary adjustment : a potential wave of new transfer pricing litigation
Publication

Library Locations

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