CBDT circulars on transfer pricing of contract R&D centres More questions than answers
Material type: Mixed materialsPublication details: 2013Description: 95-99Subject(s): NLM classification:- 336.2
Item type | Current library | Call number | Vol info | Status | Date due | Barcode | |
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Periodicals/Magazines | SSCBS Library | 61/11 | Available | P14846 |
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.
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