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International transactions on arms length principles (Record no. 217024)

MARC details
000 -LEADER
fixed length control field 02744nam a2200145Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260209120130.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Manish Kumar Mishra
245 #0 - TITLE STATEMENT
Title International transactions on arms length principles
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. BangaloreBangalore
Name of publisher, distributor, etc. NLSIU
Date of publication, distribution, etc. 2012
300 ## - PHYSICAL DESCRIPTION
Extent 108 p. ; 25 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note CONTENTS Certificate; Declaration; Acknowledgement ; List of Abbreviations ; Abstract ; Objective of study; Hypotheses; Research question; Research methodology; INTRODUCTION ; CHAPTER ONE: ISSUES AND CHALLENGES IN DETERMINING TRNASFER PRICING IN INTERNATIONAL TRANSACTION ; 1.1 INTERNATIONAL TRANSACTION ; 1.2 SCOPE OF INTERNATIONAL TRANSACTION ; 1.3 DEEMED TRANSACTION ; 1.4 WHAT IS "TRANSFER PRICING" ; 1.5 FACTORS INFLUENCING 'TRANSFER PRICING' ; 1.6 CONCLUDING NOTE ; CHAPTER TWO: TRANSFER PRICING AND TAXATION ; 2.1 TRANSFER PRICING AND MODEL TAX CONVENTIONS ; 2.2 TRANSFER PRICING AND THE OECD GUIDELINES ; 2.3 FEATURES OF AN ACCEPTABLE TRANSFER PRICING SYSTEM ; 2.4 DEVELOPMENT OF LEGISLATION TO CURB TRANSFER PRICING ABUSES IN OTHER COUNTRIES ; 2.5 CONCLUDING ; CHAPTER THREE: TRANSFER PRICING SYSTEM AND THE ARM'S LENGTH PRINCIPLE ; 3.1 ARM'S LENGTH PRINCIPLE ; 3.2 FACTORS INFLUENCING APPLICATION OF ARM'S LENGTH PRINCIPLE ; • CIRCUMSTANCES ACCOMPANYING THE TRANSACTION ; • USE OF AN ARM'S LENGTH RANGE ; • USE OF MULTIPLE YEAR DATA ; • CIRCUMSTANCES ASSOCIATED WITH THE ENTERPRISES ; • GOVERNMENT POLICIES; 3.3 METHODS FOR DETERMINING ARM'S LENGTH PRICES' ; A. TRADITIONAL TRANSACTION METHODS ; • COMPARABLE UNCONTROLLED PRICE (CUP) METHOD ; • RESALE PRICE (RP) METHOD ; • COST PLUS (CP) METHOD ; • THE THREE TRADITIONAL TRANSACTIONS METHODS COMPARED ; B. TRANSACTIONAL PROFIT METHODS ; • PROFIT SPLIT METHOD ; • TRANSACTIONAL NET MARGIN METHOD (TNMM) ; 3.4 CONCLUDING NOTE ; CHAPTER FOUR: APPLICATION OF ALP IN INTANGIBLES ; 4.1 TREATMENT OF INTANGIBLES ; • TRADE INTANGIBLES ; • MARKETING INTANGIBLES ; • KNOW HOW AND TRADE SECRETS ; 4.2 APPLICATION OF ARM'S LENGTH TO INTANGIBLES ; 4.3 JUDICIAL APPROACH TOWARDS TRANSFER PRICING OF INTANGIBLES ; 4.4 CHANGES IN THE NEW DIRECT TAX CODE ; 4.5 WHAT IS TO BE DONE WHILE APPLYING ALP IN INTANGIBLE PROPERTIES; 4.6 CONCLUDING NOTES ; CHAPTER FIVE: ARM'S LENGTH PRINCIPLE IN INDIA; 5.1 TRANSFER PRICING REGULATION IN INDIA ; 5.2 METHODS OF DETERMINING ARM'S LENGTH PRINCIPLE ; 5.3 DOCUMENTATION ; 5.4 JUDICIAL RESPONSE ; CHAPTER SIX: A NON-ARM'S LENGTH APPROACH: GLOBAL FORMULARY APPORTIONMENT (GFA) ; 6.1 THE ARGUMENTS IN FAVOUR OF GFA ; 6.2 CRITICISM OF GFA ; CONCLUSION ; BIBLIOGRAPHY .
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Dr. Varsha Vahini - GuideDr. Varsha Vahini - Guide
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://dans.nls.ac.in/handle/123456789/1852">https://dans.nls.ac.in/handle/123456789/1852</a>
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Total Checkouts Barcode Date last seen Price effective from Koha item type
        . . 09.02.2026   LLM389 09.02.2026 09.02.2026 Dissertation