Library Catalogue
Evaluation of transfer pricing methods : with regards to intangibles (Record no. 217476)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02146nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260209120144.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260209s9999||||xx |||||||||||||| ||und|| |
| 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. | BangaloreBangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 85 p. ; 25 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents ABBREVIATION ; CASES MENTIONED ; INTRODUCTION ; THE NEED FOR THE STUDY ; STATEMENT OF PROBLEM ; AIMS AND OBJECTIVE; IMPORTANCE OF THE STUDY ; LIMITATION ; REVIEW OF LITERATURE ; RESEARCH PROBLEM ; HYPOTHESIS ; RESEARCH METHODOLOGY ; SECONDARY RESOURCE ; CHAPTERISATION ; CHAPTER 1: INTANGIBLES UNDER OECD GUIDELINES; OECD/ G20 BASE EROSION AND PROFIT SHIFTING PROJECT SHIFTING PROJECT ; AMENDMENTS TO CHAPTER VI OF THE TRANSFER PRICING GUIDELINES ; I. IDENTIFYING THE INTANGIBLES ; II. OWNERSHIP OF INTANGIBLES AND TRANSACTIONS INVOLVING THE DEVELOPMENT, ENHANCEMENT, MAINTENANCE, PROTECTION AND EXPLOITATION OF INTANGIBLES: ; III. CONTRACTUAL TERMS RELATING TO OWNERSHIP OF INTANGIBLES; TRANSACTIONS INVOLVING THE USE OR TRANSFER OF INTANGIBLES ; SUPPLEMENTAL GUIDANCE FOR DETERMINING ARM’S LENGTH CONDITION IN CASES INVOLVING INTANGIBLES ; COMPARISION OF RISK IN CASES INVOLVING TRANSFERS OF INTANGIBLES ; INDIA’S POSITION ON OECD ; CHAPTER 2 – CONCEPTS OF TRANSFER PRICING ; TRANSFER PRCING METHODS ; I. The Comparable uncontrolled price (CUP) method ; II. Resale Price Method ; III. Cost Plus Method ; TRANSACTIONAL PROFIT METHODS ; DEMPE: Six Steps for Analyzing Transaction Involving Intangibles ; CHAPTER 3 GLOBAL FORMULARY APPORTIONMENT ; CHAPTER 4 HARD-TO-VALUE INTANGIBLE ; CHAPTER 5 EVOLUTION OF TRANSFER PRICING IN INDIA ; ISSUES INVOLVED: I. COMPARABILITY ANALYSIS: II. RISK FACTORS ; III. Arm’s Length Range ; IV. But the difficulty in using the range is, there is no availability of 6 comparable or it is difficult to find comparables. ; JUDICIAL TRENDS REGARDING INTANGIBLES IN INDIA ; CONCLUSION ; BIBLIOGRAPHY . |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. P R Chandrasekharan - GuideProf. P R Chandrasekharan - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://dans.nls.ac.in/handle/123456789/426">https://dans.nls.ac.in/handle/123456789/426</a> |
| 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 | LLM841 | 09.02.2026 | 09.02.2026 | Dissertation |