| 000 | 00876npc a2200157Ia 4500 | ||
|---|---|---|---|
| 008 | 140613s2013 xx 000 0 und d | ||
| 060 | _a336.2 | ||
| 100 | _aSHAH, DHINAL ASHVINBHAI | ||
| 245 |
_aCBDT circulars on transfer pricing of contract R&D centres _bMore questions than answers |
||
| 260 | _c2013 | ||
| 300 | _a95-99 | ||
| 520 | _aCharacterzation 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 | _aTAXATION | ||
| 773 |
_oP14846 _nM _921598 _011163 _tCHARTERED ACCOUNTANT |
||
| 942 |
_2ddc _cARTCL |
||
| 999 |
_c11812 _d11812 |
||