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Decoding Transfer Pricing for Selling Functions
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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.
Rahul K. Mitra - Personal Name
23 DEC rah
978-9389859744
23 DEC rah
Book
English
Wolters Kluwer India Pvt. Ltd.
2020
India
xiii, 96p.; 25cm
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