Read Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

Ravi Kant Gupta

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Description:About the bookThe growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features- Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. - Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods- Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles - Valuation of Highly Uncertain as well Hard-to-Value Intangibles - Relevant Features of and taxation challenges posed by Digital economy- Various possible techniques of Tax Planning adopted by the Multi-national Enterprises- All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)}- Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers - Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017- Famous and important global and Indian case laws with regard to intangibles - Detailed discussion on issue of AMP expenses & marketing intangiblesWe have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS. To get started finding Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Format: PDF, EPUB & Kindle Edition

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ISBN: 938614171X

Description: About the bookThe growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with. Key features- Explains in detail the meaning of various types of intangibles as defined in Income Tax Act. - Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods- Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles - Valuation of Highly Uncertain as well Hard-to-Value Intangibles - Relevant Features of and taxation challenges posed by Digital economy- Various possible techniques of Tax Planning adopted by the Multi-national Enterprises- All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)}- Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers - Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017- Famous and important global and Indian case laws with regard to intangibles - Detailed discussion on issue of AMP expenses & marketing intangiblesWe have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS. To get started finding Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

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