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Book

Decoding Transfer Pricing for Selling Functions

Rahul K. Mitra
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Are some of the theories of OECD and UN around marketing intangibles sacrosanct? The same have been countered through qualitative and quantitative arguments. Quantitative arguments are based upon real life scenarios, with reference to statistical analyses on selected empirical data. Genesis of litigation around marketing intangibles analysed, along with solutions. Concept of royalties for licensed manufacturers explained in the context of regulatory regime of India. Practical solutions provided on harmonisation of transfer pricing and customs duty regulations in complex cases. Concept of attribution of profits to dependent agency permanent establishments explained, with reference to Berry Ratio.
Nomor Panggil23 DEC rah
PenulisRahul K. Mitra
PenerbitWolters Kluwer
Kolasixiii, 96p.; 25cm
BahasaEnglish
Klasifikasi23 DEC rah
ISBN/ISSN978-9389859744
Edisi
Tanggal Terbit2020
TopikSpecial Topics of Transfer Pricing

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