Transfer pricing: Impact of taxes and teriffs in India

By:

GUPTA, PRADEEP

Material type:

Mixed materialsPublication details: 2013Description: 29-46Subject(s):

CORPORATE TAXES

NLM classification:

336.2

In: VIKALPAMSummary: This paper explores the influence of corporate taxes and product tariffs on reported transfer pricing of multinational corporations (MNCs) in India by using the swenson model. It considers the reported transfer prices of a set of commodities continuously improted from at least six countries to India. The study established that reported transfer prices rise when transfer price incentive and significant. On the other hand, negative incentive results in a fall in the reported transfer prices.

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Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		37/4	Available		P14690

This paper explores the influence of corporate taxes and product tariffs on reported transfer pricing of multinational corporations (MNCs) in India by using the swenson model. It considers the reported transfer prices of a set of commodities continuously improted from at least six countries to India. The study established that reported transfer prices rise when transfer price incentive and significant. On the other hand, negative incentive results in a fall in the reported transfer prices.

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