| 000 | 02206nam a2200181Ia 4500 | ||
|---|---|---|---|
| 999 |
_c207696 _d207696 |
||
| 003 | OSt | ||
| 005 | 20210218130521.0 | ||
| 008 | 210206s2020 xx 000 0 und | ||
| 040 | _c. | ||
| 100 | _aSivagnana Selvi C | ||
| 245 | 0 | _aEvaluation of Transfer Pricing Methods: With Regards to Intangibles | |
| 260 |
_aBangalore _bNLSIU _c2020 |
||
| 300 | _a85p. | ||
| 505 | _aContents 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 | _aProf. P R Chandrasekharan - Guide | ||
| 856 | _u http://opac.nls.ac.in:8081/xmlui/handle/123456789/426 | ||
| 942 |
_cDIS _2ddc |
||