Transfer pricing: impact on trade and profit taxation
By: Satapathy, C.
Material type:
ArticlePublisher: 2001Description: p.1689-692.Subject(s): Transfer pricing | Trade | Profit | Pricing | Price policy
In:
Economic and Political WeeklySummary: 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
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | Volume no: 36, Issue no: 20 | Available | AR48797 |
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
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