Domestic transfer pricing

By:

BHATTACHARYA, JOYDEB

Material type:

Mixed materialsPublication details: 2013Description: 92-96Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: The scope of transfer pricing regulations was extended to domestic transactions too from the financial year 2012-13, on some categories, known as specified domestic transactions; earlier, that was limited only to the cross border transactions, which had been introduced to prevent the evasion of taxes. The finance act, 2012 introduced this extension in the scope of existing transfer pricing provisions as an important change in the Indian income tax laws, creating a significant impact on the corporate and non corporate business houses of our country.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		62/5	Available		P15126

The scope of transfer pricing regulations was extended to domestic transactions too from the financial year 2012-13, on some categories, known as specified domestic transactions; earlier, that was limited only to the cross border transactions, which had been introduced to prevent the evasion of taxes. The finance act, 2012 introduced this extension in the scope of existing transfer pricing provisions as an important change in the Indian income tax laws, creating a significant impact on the corporate and non corporate business houses of our country.

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