Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS

Business & Finance, Accounting, Finance & Investing, Finance
Cover of the book Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS by Ravikant Gupta, Bloomsbury Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Ravikant Gupta ISBN: 9789386141712
Publisher: Bloomsbury Publishing Publication: June 15, 2017
Imprint: Bloomsbury India Language: English
Author: Ravikant Gupta
ISBN: 9789386141712
Publisher: Bloomsbury Publishing
Publication: June 15, 2017
Imprint: Bloomsbury India
Language: English

About the book
The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with.
Key features
· Explains in detail the meaning of various types of intangibles as defined in Income Tax Act.
· Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods
· Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles
· Valuation of Highly Uncertain as well Hard-to-Value Intangibles
· Relevant Features of and taxation challenges posed by Digital economy
· Various possible techniques of Tax Planning adopted by the Multi-national Enterprises
· All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)}
· Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers
· Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017
· Famous and important global and Indian case laws with regard to intangibles
· Detailed discussion on issue of AMP expenses & marketing intangibles

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

About the book
The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with.
Key features
· Explains in detail the meaning of various types of intangibles as defined in Income Tax Act.
· Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods
· Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles
· Valuation of Highly Uncertain as well Hard-to-Value Intangibles
· Relevant Features of and taxation challenges posed by Digital economy
· Various possible techniques of Tax Planning adopted by the Multi-national Enterprises
· All the BEPS Action Point Reports along with recommendations as adopted globally as well as in India including Thin Capitalisation, PoEM, Equalisation Levy, amended DTAAs with Mauritius, Cyprus & Singapore {Updated upto Finance Bill, 2017 (India)}
· Transfer Pricing Aspects of CCAs, Intra-group Services & Business Restructuring including issue of indirect transfers
· Discussion on General Anti Avoidance Rules, to be implemented in India from 01/04/2017
· Famous and important global and Indian case laws with regard to intangibles
· Detailed discussion on issue of AMP expenses & marketing intangibles

More books from Bloomsbury Publishing

Cover of the book Personal Development for Teachers by Ravikant Gupta
Cover of the book Liminal Acts by Ravikant Gupta
Cover of the book Ovid by Ravikant Gupta
Cover of the book The Imperial Japanese Army by Ravikant Gupta
Cover of the book Bolt Action: Campaign: Battle of the Bulge by Ravikant Gupta
Cover of the book The Frog Princess by Ravikant Gupta
Cover of the book The Portuguese Escape by Ravikant Gupta
Cover of the book Shaping the Single European Market in the Field of Foreign Direct Investment by Ravikant Gupta
Cover of the book Waiting for Godot by Ravikant Gupta
Cover of the book An Experiment With An Air Pump by Ravikant Gupta
Cover of the book Scribe by Ravikant Gupta
Cover of the book The Laughing Matter by Ravikant Gupta
Cover of the book The Complete Naturalist by Ravikant Gupta
Cover of the book Villain by Ravikant Gupta
Cover of the book Marlborough by Ravikant Gupta
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy