Library Catalogue
Impact of transfer pricing on securitization : with specific reference to share subscription amongst inter-group transaction
Publication details: BangaloreBangalore NLSIU 2014Description: 91 p. ; 25 cmOnline resources:
Contents:
Table of Contents ABBREVIATIONS ; RESEARCH METHODOLOGY ; Aims and Objectives ; Scope of the study ; Research Hypothesis ; Research Questions ; List of Chapters ; Limitations ; Mode of Citation ; Methodology ; CHAPTER -1 ; INTRODUCTION; TRANSFER PRICING CODE IN INDIA; 2.1. The background ; 2.2. The Concept of Transfer Pricing ; 2.3. Transfer pricing and methods devised to find out the true taxable profit; 2.4. The beginning for the extension of the scope to specified domestic transactions ; 2.5. Inference drawn based on OECD model tax convention on income and on capital, to curb the transfer pricing manipulations in the international transactions as well as the domestic transactions ; 2.6. Legal framework of international transaction in India ; 2.7. Legal framework of SDT in India ; 2.7.1. Extension of scope of provisions related to transfer pricing to cover SDT ; Meaning of SDT: 2.7.2. Depiction of transactions which are considered as SDT according to IT Act; 2.7.3. Threshold ; 2.7.4. Arm's Length Standard ; 2.7.5. Compliance Requirements ; CHAPTER-3 ; 3. BASIC PRINCIPLES OF SECURITIZATION ; 3.1. Basic understanding on Securitization ; 3.2. Share subscription as a manifestation of securitization ; CHAPTER -4 ; IMPACT OF TRANSFER PRICING ON SHARE SUBSCRIPTION IN INTER~ GROUP TRANSACTIONS; 4. ANALYSIS OF JURISDICTION OF CHAPTER - X, SPECIAL PROVISIONS RELATING TO TAX, IN RELATION TO SHARE ISSUES ; 4.1. Inter- company financial transaction ; 4.2. Benefits of valued stock ; 4.3. Jurisdictional issues of transfer pricing on capital receipts ; 4.3.1. Scope of Income to include the valuation differences in share subscriptions ; 4.3.2. International transaction ; 4.3.2.1. Pre- Amendment: 4.3 .2.2. An absurd argument: Transactions not having a bearing on income still within the scope of Chapter-X ; 4.3.2.3. Post - amendment: 4.4. OECD's take on implications of transfer pricing on capital receipts ; 4.5. Prevention of Base Erosion and Profit Sharing: CHAPTER – 5; SECONDARY ADJUSTMENTS -INTERNATIONALLY AGREED PRINCIPLES ; 5.1 . Practice allowed under OECD ; 5.2. Secondary adjustments in other jurisdictions ; 5.2.1. Korea ; 5.2.2. Canada ; 5.2.3. European Union Transfer Pricing Forum ; 5.2.4. South Africa ; CHAPTER - 6 ; JUDICIAL TRENDS ; 6.1. Vodafone India Services Pvt. Ltd.: Transfer pricing case; 6.1.1. STATEMENT OF FACTS ; 6.1 .2. STATEMENT OF PROBLEM ; 6.1 .3. FINDINGS OF THE COURT ; 6.1.4. DRP ORDER ; 6.1.5. BEFORE THE ITAT, MUMBAI; 6. 1.6. ANOTHER WRIT PETITION ; 6.1 .7. TABLE DEPICTING THE LINE OF EVENTS IN VODAFONE TRANSFER PRICING CASE ; 6.2. Shell India Markets Private Limited Transfer Pricing Case ; 6.3. Mis Vijai Electricals : Transfer Pricing Case ; 6.4. Analysis; CHAPTER -7 ; CONCLUSION ; Suggestions ; BIBLIOGRAPHY.
| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
Dissertation
|
. | Not for loan | LLM475 |
Table of Contents ABBREVIATIONS ; RESEARCH METHODOLOGY ; Aims and Objectives ; Scope of the study ; Research Hypothesis ; Research Questions ; List of Chapters ; Limitations ; Mode of Citation ; Methodology ; CHAPTER -1 ; INTRODUCTION; TRANSFER PRICING CODE IN INDIA; 2.1. The background ; 2.2. The Concept of Transfer Pricing ; 2.3. Transfer pricing and methods devised to find out the true taxable profit; 2.4. The beginning for the extension of the scope to specified domestic transactions ; 2.5. Inference drawn based on OECD model tax convention on income and on capital, to curb the transfer pricing manipulations in the international transactions as well as the domestic transactions ; 2.6. Legal framework of international transaction in India ; 2.7. Legal framework of SDT in India ; 2.7.1. Extension of scope of provisions related to transfer pricing to cover SDT ; Meaning of SDT: 2.7.2. Depiction of transactions which are considered as SDT according to IT Act; 2.7.3. Threshold ; 2.7.4. Arm's Length Standard ; 2.7.5. Compliance Requirements ; CHAPTER-3 ; 3. BASIC PRINCIPLES OF SECURITIZATION ; 3.1. Basic understanding on Securitization ; 3.2. Share subscription as a manifestation of securitization ; CHAPTER -4 ; IMPACT OF TRANSFER PRICING ON SHARE SUBSCRIPTION IN INTER~ GROUP TRANSACTIONS; 4. ANALYSIS OF JURISDICTION OF CHAPTER - X, SPECIAL PROVISIONS RELATING TO TAX, IN RELATION TO SHARE ISSUES ; 4.1. Inter- company financial transaction ; 4.2. Benefits of valued stock ; 4.3. Jurisdictional issues of transfer pricing on capital receipts ; 4.3.1. Scope of Income to include the valuation differences in share subscriptions ; 4.3.2. International transaction ; 4.3.2.1. Pre- Amendment: 4.3 .2.2. An absurd argument: Transactions not having a bearing on income still within the scope of Chapter-X ; 4.3.2.3. Post - amendment: 4.4. OECD's take on implications of transfer pricing on capital receipts ; 4.5. Prevention of Base Erosion and Profit Sharing: CHAPTER – 5; SECONDARY ADJUSTMENTS -INTERNATIONALLY AGREED PRINCIPLES ; 5.1 . Practice allowed under OECD ; 5.2. Secondary adjustments in other jurisdictions ; 5.2.1. Korea ; 5.2.2. Canada ; 5.2.3. European Union Transfer Pricing Forum ; 5.2.4. South Africa ; CHAPTER - 6 ; JUDICIAL TRENDS ; 6.1. Vodafone India Services Pvt. Ltd.: Transfer pricing case; 6.1.1. STATEMENT OF FACTS ; 6.1 .2. STATEMENT OF PROBLEM ; 6.1 .3. FINDINGS OF THE COURT ; 6.1.4. DRP ORDER ; 6.1.5. BEFORE THE ITAT, MUMBAI; 6. 1.6. ANOTHER WRIT PETITION ; 6.1 .7. TABLE DEPICTING THE LINE OF EVENTS IN VODAFONE TRANSFER PRICING CASE ; 6.2. Shell India Markets Private Limited Transfer Pricing Case ; 6.3. Mis Vijai Electricals : Transfer Pricing Case ; 6.4. Analysis; CHAPTER -7 ; CONCLUSION ; Suggestions ; BIBLIOGRAPHY.