Library Catalogue
Evaluation of Transfer Pricing Methods: With Regards to Intangibles (Record no. 207696)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02206nam a2200181Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210218130521.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210206s2020 xx 000 0 und |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | . |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sivagnana Selvi C |
| 245 #0 - TITLE STATEMENT | |
| Title | Evaluation of Transfer Pricing Methods: With Regards to Intangibles |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 85p. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents<br/>ABBREVIATION ;<br/>CASES MENTIONED ;<br/>INTRODUCTION ;<br/>THE NEED FOR THE STUDY ;<br/>STATEMENT OF PROBLEM ;<br/>AIMS AND OBJECTIVE;<br/>IMPORTANCE OF THE STUDY ;<br/>LIMITATION ;<br/>REVIEW OF LITERATURE ;<br/>RESEARCH PROBLEM ;<br/>HYPOTHESIS ;<br/>RESEARCH METHODOLOGY ;<br/>SECONDARY RESOURCE ;<br/>CHAPTERISATION ;<br/>CHAPTER 1: INTANGIBLES UNDER OECD GUIDELINES;<br/>OECD/ G20 BASE EROSION AND PROFIT SHIFTING PROJECT SHIFTING PROJECT ;<br/>AMENDMENTS TO CHAPTER VI OF THE TRANSFER PRICING GUIDELINES ;<br/>I. IDENTIFYING THE INTANGIBLES ;<br/>II. OWNERSHIP OF INTANGIBLES AND TRANSACTIONS INVOLVING THE DEVELOPMENT, ENHANCEMENT, MAINTENANCE, PROTECTION AND EXPLOITATION OF INTANGIBLES: ;<br/>III. CONTRACTUAL TERMS RELATING TO OWNERSHIP OF INTANGIBLES;<br/>TRANSACTIONS INVOLVING THE USE OR TRANSFER OF INTANGIBLES ;<br/>SUPPLEMENTAL GUIDANCE FOR DETERMINING ARM’S LENGTH CONDITION IN CASES INVOLVING INTANGIBLES ;<br/>COMPARISION OF RISK IN CASES INVOLVING TRANSFERS OF INTANGIBLES ;<br/>INDIA’S POSITION ON OECD ;<br/>CHAPTER 2 – CONCEPTS OF TRANSFER PRICING ;<br/>TRANSFER PRCING METHODS ;<br/>I. The Comparable uncontrolled price (CUP) method ;<br/>II. Resale Price Method ;<br/>III. Cost Plus Method ;<br/>TRANSACTIONAL PROFIT METHODS ;<br/>DEMPE: Six Steps for Analyzing Transaction Involving Intangibles ;<br/>CHAPTER 3 GLOBAL FORMULARY APPORTIONMENT ;<br/>CHAPTER 4 HARD-TO-VALUE INTANGIBLE ;<br/>CHAPTER 5 EVOLUTION OF TRANSFER PRICING IN INDIA ;<br/>ISSUES INVOLVED: <br/>I. COMPARABILITY ANALYSIS: <br/>II. RISK FACTORS ;<br/>III. Arm’s Length Range ;<br/>IV. But the difficulty in using the range is, there is no availability of 6 comparable or it is difficult to find comparables. ;<br/>JUDICIAL TRENDS REGARDING INTANGIBLES IN INDIA ;<br/>CONCLUSION ;<br/>BIBLIOGRAPHY .<br/> |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. P R Chandrasekharan - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href=" http://opac.nls.ac.in:8081/xmlui/handle/123456789/426"> http://opac.nls.ac.in:8081/xmlui/handle/123456789/426</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Dissertation |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 06.02.2021 | LLM841 | 06.02.2021 | 06.02.2021 | Dissertation |