TY  - BOOK
AU  - Gupta, Ravi Kant
AU  - Gupta, Sunil
TI  - Recent Trends in Transfer Pricing: Intangibles, GAAR and BEPS
SN  - 9789386432353
U1  - 658.816 
PY  - 2017///
CY  - New Delhi
PB  - Bloomsbury Publishing India Pvt. Ltd.
KW  - Transfer Pricing
KW  - International Business Enterprises - Management
N1  - 1. Introduction
2. Types of Intangibles 
3. Ownership of Intangibles
4. Transfer Pricing of Intangibles
5. Valuing the Intangibles: Transfer Pricing Approaches
6. Tax Planning & Intangibles 
7. Digital Economy and Intangibles
8. Base Erosion and Profit Shifting(BEPS)
9. Cost Contribution Arrangement (CCA)
10. Intra Group Services
11. Business restructuring
12. Global Judicing Experience and Marketing Intangibles
13. General Anti Avoidance Rules (GAAR)
14. The Next steps
ER  -