Whether transfer pricing provisions are applicable when no income is chargeable to tax (Record no. 11693)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00996npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | SHAH, DHINAL ASHVINBHAI |
| 245 ## - TITLE STATEMENT | |
| Title | Whether transfer pricing provisions are applicable when no income is chargeable to tax |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 113-116 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | With introduction of various amendments in finance bill 2012, the ambit of transfer pricing (TP) provisions has been widened by expnding the definition of international transaction, defining intangible property, including business transaction i.e.restructuring or organisation with an associated enterprise, irrespective of the fact that it has bering on the profit, income, lossess or assets of such enterprise, etc. further, the repercussions of non compliance of TP provisions have been made onerous in the form of increased penal consequences. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P14766 |
| Note | M |
| Host Itemnumber | 21596 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.