000 01104nam a2200181 4500
999 _c108588
_d108588
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