Whether transfer pricing provisions are applicable when no income is chargeable to tax

By:

SHAH, DHINAL ASHVINBHAI

Material type:

Mixed materialsPublication details: 2013Description: 113-116Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: 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.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/9	Available		P14766

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.

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