The Resource Transfer pricing of accounts receivable in the case of an extended credit period : an Indian perspective

Transfer pricing of accounts receivable in the case of an extended credit period : an Indian perspective

Label
Transfer pricing of accounts receivable in the case of an extended credit period : an Indian perspective
Title
Transfer pricing of accounts receivable in the case of an extended credit period : an Indian perspective
Creator
Subject
Language
eng
Summary
In this article, the author considers the transfer pricing aspects of imputation of notional interest on late payments from an Indian viewpoint and the conflicting case law regarding this issue. Finally the author suggests strategies for taxpayers to shield themselves from transfer pricing adjustments in respect of their accounts receivable
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
http://library.link/vocab/creatorName
Agrawal, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • notional interest deduction
  • taxpayer
  • transfer pricing
Label
Transfer pricing of accounts receivable in the case of an extended credit period : an Indian perspective
Instantiates
Publication
Label
Transfer pricing of accounts receivable in the case of an extended credit period : an Indian perspective
Publication

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