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Editore: VDM Verlag Dr. M�ller 2010-05-06, 2010
ISBN 10: 3639255003 ISBN 13: 9783639255003
Lingua: Inglese
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Aggiungi al carrelloTaschenbuch. Condizione: Neu. Transfer Pricing: Practices and Manipulation in India | Basics, Concepts, Methods, Practices and Evidences of Income Shifting | Pradeep Gupta | Taschenbuch | Englisch | VDM Verlag Dr. Müller | EAN 9783639255003 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu.
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Aggiungi al carrelloKartoniert / Broschiert. Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Gupta Dr. PradeepDr. Pradeep Gupta, B.Com (H) from Hans Raj College, M. Com. from Shri Ram College of Commerce, M. Phil. and Ph. D. from Department of Commerce, Delhi School of Economics, University of Delhi. Fellow of the Institu.
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Aggiungi al carrelloTaschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Transfer pricing as a corporate stratagem, is of relatively recent origin. No comprehensive research is undertaken in India to explore the influence of corporate taxes and product tariffs on reported transfer prices of MNCs in India. This book, therefore, examine the transfer pricing practices, and impact of taxes and tariffs on the transfer pricing decisions of the MNCs in India. The book provides estimates of Transfer Pricing Incentive (TPI) coefficients establishing that the reported transfer price changes with the change in the transfer pricing incentives. TPI provides opportunity to MNCs to manipulate transfer price to maximize profits across world-wide locations of operations and reduce tax liability. The book should be especially useful to the corporate policy makers in adoption of best practices on one hand and regulatory authorities to plug off the existing loopholes in the transfer pricing practices on the other hand. The empirical analysis of results in this book identifies the industries / countries most prone to transfer pricing manipulation, and may facilitate the tax authorities in protection of their tax base in India.