Search results
Results from the WOW.Com Content Network
The United States led the development of detailed, comprehensive transfer pricing guidelines with a White Paper in 1988 and proposals in 1990–1992, which ultimately became regulations in 1994. [33] In 1995, the OECD issued its transfer pricing guidelines which it expanded in 1996 and 2010. [ 34 ]
Govt to set up a high-level Committee to interact with industry to bring about changes in tax laws if required; FM Proposes to enhance the scope of income tax settlement commission. Govt proposes to strengthen authority for advance ruling in tax, set up more benches; Transfer pricing regulations for residents and non-residents being done
Securities Transaction Tax (STT) is a tax payable in India on the value of securities (excluding commodities and currency) transacted through a recognized stock exchange. As of 2016, it is 0.1% for delivery based equity trading .
The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.
Whereas appropriate transfer pricing of tangible goods can be established by comparison with prices charged for similar goods to unrelated parties, transfer pricing of intangible goods, products of intellectual efforts, rarely has comparable equivalents. Transfer prices then have to be established based on expectations of future income. [16]
Exit taxation is also referred to as compensation for the "transfer of the place of business", remuneration for taking over functions, assets, risks and contracts with customers, payment for the take-over of part of the business, remuneration for the transfer of production and sales capabilities or transfer of profit potential. [2] [3]
You've Got Mail!® Millions of people around the world use AOL Mail, and there are times you'll have questions about using it or want to learn more about its features. That's why AOL Mail Help is here with articles, FAQs, tutorials, our AOL virtual chat assistant and live agent support options to get your questions answered.
The key variable which should be considered for setting the fund transfer price is the strategy of the financial institution (i.e. corporate strategy). A high fund transfer price rewards business units that have an excess of funds and a low fund transfer rewards business units that are short of funds.