000			01027pab a2200205 454500
008			180718b2001 xxu||||| |||| 00| 0 eng d
100			_aSatapathy, C.
245			_aTransfer pricing: impact on trade and profit taxation
260			_c2001
300			_ap.1689-692
362			_a19 May
520			_aIt 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			_aTransfer pricing
650			_aTrade
650			_aProfit
650			_aPricing
650			_aPrice policy
773			_aEconomic and Political Weekly
909			_a48369
999			_c48369 _d48369