The Resource US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises

US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises

Label
US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises
Title
US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises
Creator
Subject
Language
  • eng
  • eng
Summary
The base erosion and anti-abuse tax (BEAT) is an innovative tax that was introduced by the US Congress under the Tax Cuts and Jobs Act 2017 in order to curb base erosion. The tax is charged on transactions undertaken by a US taxpayer with a foreign related person. However, there is a blanket imposed over each and every transaction between a US taxpayer and a foreign related person. No consideration is given to the strong transfer pricing regime adopted by countries such as India, which ensures that if an Indian entity is undertaking a transaction with a US entity, the transaction will take place at arm's length price and the tax base of the United States is not eroded
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 6 ; p. 467-470
http://library.link/vocab/creatorName
Loya, A.S
Geographic coverage
  • Asia
  • North America
Language note
English
http://library.link/vocab/subjectName
  • BEAT
  • transfer pricing
  • base erosion
  • anti-avoidance
Label
US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises
Instantiates
Publication
Note
20190111
Other control number
itpj_2018_06_in_2.html
Label
US base erosion and anti-abuse tax vis-á-vis Indian transfer pricing regime : impact on Indian enterprises
Publication
Note
20190111
Other control number
itpj_2018_06_in_2.html

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