| 000 -LEADER |
|---|
| fixed length control field |
01027pab a2200205 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180718b2001 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Satapathy, C. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Transfer pricing: impact on trade and profit taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2001 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.1689-692 |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
19 May |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Transfer pricing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Trade |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Profit |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Pricing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Price policy |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Economic and Political Weekly |
| 909 ## - |
|---|
| -- |
48369 |
