Satapathy, C.
Transfer pricing: impact on trade and profit taxation - 2001 - p.1689-692 - 19 May
It is not enough to adopting laws to regulate transfer pricing for which several models exist. The test in implementing the laws lies in developing practical skills and meeting the resource needs within the administration. The administrative regime for regulating transfer pricing should be specialised but also development friendly. Duties and taxes should not be allowed to be evaded, but at the same time the manner of regulating transfer pricing should not act as a disincentive to the flow of foreign investment. - Reproduced
Transfer pricing
Trade
Profit
Pricing
Price policy
Transfer pricing: impact on trade and profit taxation - 2001 - p.1689-692 - 19 May
It is not enough to adopting laws to regulate transfer pricing for which several models exist. The test in implementing the laws lies in developing practical skills and meeting the resource needs within the administration. The administrative regime for regulating transfer pricing should be specialised but also development friendly. Duties and taxes should not be allowed to be evaded, but at the same time the manner of regulating transfer pricing should not act as a disincentive to the flow of foreign investment. - Reproduced
Transfer pricing
Trade
Profit
Pricing
Price policy