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 .