TP

Transfer Pricing: Primary & Secondary Adjustment
TP valuation Methods
CA. Kavit Vijay

Transfer Pricing: Primary & Secondary Adjustment

Transfer Pricing is a popular term in every company for the purpose of complying with the Income Tax Act of India. In this article the two types of Transfer Pricing adjustments, primary adjustment and Secondary adjustment, will be discussed briefly.

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Transfer Pricing Resale Price Method
TP valuation Methods
CA. Kavit Vijay

Transfer Pricing: Resale Price Method

Transfer pricing can be defined as the value which is attached to the goods or services transferred between related parties. While using this method, one takes the prices at which the associated enterprise sells its product to the third party. This price is referred to as the resale price.

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Arm's Length Principle
TP
CA. Kavit Vijay

Transfer Pricing: Introduction of Arm’s Length Principle

Organisation for Economic Co-operation and Development came up with an international guideline-based on arm’s length principle to curb this issue. Arm’s length price is the price for the same or similar transaction which took place between independent parties in uncontrolled situations. Section 92C of Income Tax Act, 1961 specifies 5 methods of computation of Arm’s Length Price. You may read about such articles here. As per the Arm’s Length Principle, controlled transaction entities that are in correlation through management, capital, or control should agree to the same terms and conditions which they would have agreed in case of dealing with

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TRANSFER PRICING: INTERNATIONAL TRANSACTION
TP
CA. Kavit Vijay

Transfer Pricing: International Transaction

When multinationals proceed through cross border transactions, tax authorities on both sides would like to make sure that they get their fair share of tax. Transfer Pricing regulations are only to achieve this goal. But does transfer pricing means pricing of goods? Well, here you need to have a clear understanding of Transfer Pricing. Hence, go through the article as we have mentioned everything you should know about Transfer Pricing and International taxation. 1. What is Transfer Pricing? At the first place, let’s talk about what is transfer pricing, Transfer pricing means price charges for goods or services provided. However,

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Benefits of transfer pricing
TP
CA. Kavit Vijay

Transfer Pricing: Meaning | Risk and Benefits of Transfer Pricing

With globalization in effect, there is a significant rise in the number of multinational companies. It’s a fact that around 60% of world trade proceeds within multinational enterprises. Hence, transfer pricing has become an interest not only for tax administrators but also for economists, NGOs, business persons, and politicians who are waking up to the call.  Here in this article, we are going to learn about all the risk factors and benefits of Transfer Pricing. It’s much of people’s interest knowing who is paying tax and who is not when business transactions between different arms of multinationals take place.  It’s

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