000			01771nam a2200229Ia 4500
005			20260526144525.0
008			160316s2003 xxu||||| |||| 00| 0 eng d
020			_a818159018X (pbk.)
082			_a336.2 SEK-1
100			_aSekar, K. R.
245			_aTransfer pricing : _blaw and practice (including practical issues, international case laws and global matrix table on transfer pricing) / _cK. R. Sekar
250			_a2nd
260			_aMumbai : _bSnow WhitePublications , _c2003.
300			_axl, 536 p. ; _c23 cm.
365			_b RS.595
505			_a1. Introduction ; 2. Usa regulations an overview ; 3. Transfer pricing regulations in australia an overview ; 4. Transfer pricing uk legislation an overview ; 5. Transfer pricing legislation china an overview ; 6. Introduction of pata regulations ; 7. Position prior to introduction of finance act 2001 ; 8. Transfer pricing regulations section 92 an introduction ; 9. Definition of associated enterprises ; 10. International transaction ; 11. Comparable uncontrolled price method cup ; 12. Resale price method ; 13. Cost plus methodology ; 14. Profit split method an analysis ; 15. Transaction net margin method ; 16. Arms length principle principles ; 17. Transfer pricing adjustments ; 18. Compatibility between transfer pricing and customs valuation ; 19. Transfer of intangibles ; 20. Intra group services ; 21. Documentation ; 22. Issues unanswered indian transfer pricing ; 23. Transfer pricing revenue audit international practice ; 23. Relevant case laws indian and international ; 25. Arms length price and income tax act 1961 .
650			_aInternational Transfer Pricing
650			_aMultinational Enterprises
650			_aTaxation
700			_a _a
942			_2ddc _cBK
999			_c20317 _d20317