A Practical Approach to Arm’s Length Pricing
- Year of Publication: 2022
- Edition: 1st
- ISBN: 9789393702418
- No.of Pages: 810
A Practical Approach to Arm’s Length Pricing provides a hands-on and technical guide to niche issues in transfer pricing. The first part of the book delves deep into the challenges faced in arm’s length pricing of transactions involving intangibles such as patents, know- how, copyrights, trademarks, exploitation rights and so on. It discusses the nuances of finding the arm’s length range of royalty rates, IP transfers, hard-to-value intangibles and marketing intangibles. The second part discusses new reforms in transfer pricing regimes around the world, fair transfer pricing policies in some typical industries, and issues such as comparability adjustments and benchmarking of corporate guarantee transactions.
There is a dearth of literature on the practical aspects of transfer pricing practice that A Practical Approach to Arm’s Length Pricing seeks to rectify. It discusses methods and models of benchmarking complex transactions, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted.
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Thomson Reuters South Asia Private Limited:
Thomson Reuters is one of the world’s most trusted providers of answers, helping professionals make confident decisions and run better businesses. Thomson Reuters, India, Legal is a part of this group and publishes legal content covering a spectrum of topics by leading experts and professionals in this domain. Newgen, a contracting affiliate of Thomson Reuters, India, Legal produces and promotes these publications on their behalf across South East Asia.
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- Year of Publication: 2022
- Edition: 1st
- ISBN: 9789393702418
- No.of Pages: 810
A Practical Approach to Arm’s Length Pricing provides a hands-on and technical guide to niche issues in transfer pricing. The first part of the book delves deep into the challenges faced in arm’s length pricing of transactions involving intangibles such as patents, know- how, copyrights, trademarks, exploitation rights and so on. It discusses the nuances of finding the arm’s length range of royalty rates, IP transfers, hard-to-value intangibles and marketing intangibles. The second part discusses new reforms in transfer pricing regimes around the world, fair transfer pricing policies in some typical industries, and issues such as comparability adjustments and benchmarking of corporate guarantee transactions.
There is a dearth of literature on the practical aspects of transfer pricing practice that A Practical Approach to Arm’s Length Pricing seeks to rectify. It discusses methods and models of benchmarking complex transactions, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted.
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Thomson Reuters South Asia Private Limited:
Thomson Reuters is one of the world’s most trusted providers of answers, helping professionals make confident decisions and run better businesses. Thomson Reuters, India, Legal is a part of this group and publishes legal content covering a spectrum of topics by leading experts and professionals in this domain. Newgen, a contracting affiliate of Thomson Reuters, India, Legal produces and promotes these publications on their behalf across South East Asia.
