Record Details

The anti profit shifting and transfer pricing measures a comparative study

Shodhganga@INFLIBNET

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Field Value
 
Title The anti profit shifting and transfer pricing measures a comparative study
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Contributor Rai, Anil Kumar
 
Subject Banking law
Income tax
International transaction
Transfer pricing
 
Description newline The research undertaken by the researcher has been on transfer pricing which has been one of the most fascinating and thought provoking fields in the area of International Taxation Laws. Various means are adopted by multi-national companies globally to reduce the taxable profits- to take an example - subsidiaries of multinational firms located in high-tax countries tend to borrow from group entities located in low-tax countries, which enables multinationals to save taxes since the taxes avoided through the interest deduction at the high-tax location exceed the taxes on interest income at the low-tax location.
newline The main aim of the research undertaken was to elucidate the basic features of transfer pricing and ant-profit-shifting measures (put in place to stop such aforementioned practices to reduce the taxable profits) used by India, with special reference to the methods and comparables, and compare their application with the set of Countries under comparison-US, UK, South Korea and Mauritius.
Appendix p.xxx-lix
 
Date 2018-10-01T04:49:04Z
2018-10-01T04:49:04Z
14/10/2014
01/05/2017
12/08/2017
 
Type Ph.D.
 
Identifier http://hdl.handle.net/10603/217877
 
Language English
 
Relation 91
 
Rights university
 
Format viii,188
30cm.
None
 
Coverage Law
 
Publisher Delhi
National law University, Delhi
Department of Law
 
Source University