Normal view MARC view ISBD view

Mr. Biswa Brata Chatterjee

Conundrum of Transfer Pricing and Allied Issues - Bangalore NLSIU 2016 - 328p

TABLE OF CONTENT
CONUNDRUM OF TRANSFER PRICING & ALLIED ISSUES;
CERTIFICATE;
TABLE OF CONTENT;
DECLARATION;
ACKNOWLEDGEMENT;
ABBREVIATIONS USED;
LIST OF STATUTES;
LIST OF CASES;
LIST OF TABLES;
CHAPTER I INTRODUCTION;
INTRODUCTION;
RESEARCH QUESTIONS;
STATEMENT OF PROBLEM;
HYPOTHESIS;
RESEARCH OBJECTIVE;
RESEARCH METHODOLOGY;
CHAPTERS OVERVIEW;
CHAPTER 2 KEY CONCEPTS;
TRANSFER PRICING;
RELATED PARTY;
ARM'S LENGTH PRICING;
CHAPTER 3: EVOLUTION OF GLOBAL TRANSFER PRICING REGULATIONS;
EVOLUTION OF TRANSFER PRICING;
AGGRESSIVE TRANSFER PRICING POLICY AND ITS IMPACT;
FIRM SPECIFIC ADVANTAGES, KNOWLEDGE CAPITAL AND EXTERNALITIES;
FDI AS A SOURCE FOR INCREASE IN REVENUE FOR THE EXCHEQUERS;
ARM'S LENGTH PRINCIPLE- A TECHNICAL MATTER OR BEHAVIORAL ISSUE;
TRANSACTIONS REDUCING CORPORATIONS TAX LIABILITIES IN HOST COUNTRIES;
OVERVIEW OF INDIAN LEGISLATION;
OVERVIEW OF REGULATION IN OTHER COUNTRIES;
CHAPTER 4: IMPORTANCE OF CORPORATE GOVERNANCE IN RELATED PARTY
TRANSACTIONS AND TRANSFER PRICING;
CORPORATE GOVERNANCE IN RELATED PARTY TRANSACTION;
CHAPTER 5: IMPACT OF TRANSFER PRICING AND ALLIED ISSUES;
IMPACT ON INDIRECT TAXATION;
CHAPTER 6: RESEARCH FINDING;
CONFLICTING OBJECTIVES OF CORPORATION AND LEGISLATIONS LEAD TO DISPUTE;
ANALYSIS OF TRANSACTIONS;
IMPORTANCE OF CORPORATE GOVERNANCE AND IMPACT OF OTHER STATUTES;
IMPORTANCE OF UNDERSTANDING VALUE ADDITION;
PRICING CALCULA TION BASED ON ECONOMIC VALUE ADDITION;
CHAPTER 7;
ISSUES, SUGGESTION AND RECOMMENDATION;
PART A-ISSUES;
PART B – RECOMMENDATIONS;
BIBLIOGRAPHY;
STATUTES REFERRED;
BOOKS;
JOURNALS & ARTICLE;
WEB SOURCES:


Corporate Governance - Transfer Pricing - Issues Global Transfer Pricing - Evolution