CBDT circulars on transfer pricing of contract R&D centres (Record no. 11812)
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fixed length control field | 00876npc 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 | CBDT circulars on transfer pricing of contract R&D centres |
Remainder of title | More questions than answers |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Date of publication, distribution, etc. | 2013 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 95-99 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Characterzation of development centers of multinational companies (MNC) in India has been a vexed issue for a considerable time . While the MNCs contend that are contract R&D service providers bearing insignificant or risk free entities, the Transfer pricing officers (TPOs) have been treating them as full or significant risk bearing entities- thus attributing a higher markup for the functional and risk profile borne by them. |
653 ## - INDEX TERM--UNCONTROLLED | |
Uncontrolled term | TAXATION |
773 ## - HOST ITEM ENTRY | |
Other item identifier | P14846 |
Note | M |
Host Itemnumber | 21598 |
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.