Transfer Pricing, Multinationals and Taxation: Concepts, Mechanisms and Regulations: Concepts, Mechanisms & Regulations - Hardcover

Transfer Pricing Multinationals and Taxation : Concepts Mechanisms and Regulations

Hardcover. Zustand: New. Contents 1. Transfer pricing an overview. 2. Multinational corporations Goals and national interests. 3. Intra company transfer pricing. 4. Transfer pricing and performance evaluation. 5. Transfer pricing international legislations and standards. 6. Transfer pricing and taxation in India.7. Corporate cases in transfer pricing. 8. Issues in transfer pricing and alternatives. Appendices. Bibliography. Index. Global changes in business and tax environments are having profound impact on the volume and value of trade and transfer pricing strategies. A large share of world trade consists of transfer of merchandise and services within multinational enterprises. By following transfer pricing practices carefully multinational businesses can manage risk while improving operational and financial performance based on a long term view of sustainable growth. The development of optimal transfer pricing regulations has become a key accounting issue in the context of Indian economy. The Finance Act 2001 introduced the detailed Transfer Pricing Regulations (TPR) in India with effect from April 1 2001 corresponding to the assessment year 2002 2003. Absence of such regulations resulted in litigation and loss of revenue to the exchequer. This book describes and examines various aspects of transfer pricing including import of raw material other consumable stores transfer of dividends royalties technical fees and other services. It provides an insight into corporate strategies financial goals and performance evaluation in the context of global and Indian legislations and standards pertaining to transfer pricing. This up to date work is useful for post graduate students researchers analysts tax experts and corporate executives. 256 pp. Artikel-Nr. 60626

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