000 | 01104nam a2200181 4500 | ||
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999 |
_c108588 _d108588 |
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008 | 171208b xxu||||| |||| 00| 0 eng d | ||
020 | _a9789386432353 | ||
082 |
_a658.816 _bGUP |
||
100 |
_aGupta, Ravi Kant _937323 |
||
245 | _aRecent Trends in Transfer Pricing: Intangibles, GAAR and BEPS | ||
260 |
_bBloomsbury Publishing India Pvt. Ltd. _c2017 _aNew Delhi |
||
300 | _a504p | ||
500 | _a1. 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 | ||
600 |
_aTransfer Pricing _99146 |
||
600 |
_aInternational Business Enterprises - Management _925140 |
||
700 |
_aGupta, Sunil _eTechnical Editor _922818 |
||
942 |
_2ddc _cLB _k658.816 _mGUP |