| 000 | 02146nam a2200145Ia 4500 | ||
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| 005 | 20260209120144.0 | ||
| 008 | 260209s9999||||xx |||||||||||||| ||und|| | ||
| 100 | _aSivagnana Selvi C | ||
| 245 | 0 | _aEvaluation of transfer pricing methods : with regards to intangibles | |
| 260 |
_aBangaloreBangalore _bNLSIU _c2020 |
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| 300 | _a85 p. ; 25 cm. | ||
| 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 - GuideProf. P R Chandrasekharan - Guide | ||
| 856 | _uhttps://dans.nls.ac.in/handle/123456789/426 | ||
| 999 |
_c217476 _d217476 |
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