FAQ ON GAAR
FAQ ON GAAR- CIRCULAR NO. 7 OF 2017 DATED 27-1-2017 FAQs ON GAAR – QUESTION 1 : – Will GAAR be invoked if SAAR applies?
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FAQ ON GAAR- CIRCULAR NO. 7 OF 2017 DATED 27-1-2017 FAQs ON GAAR – QUESTION 1 : – Will GAAR be invoked if SAAR applies?
RESALE PRICE METHOD (“RPM”) DIAGRAM 1.39 In the case of, resale price method, there are three parties to a transaction : – Non-resident related enterprise
Under Cost plus method, the arm’ s length price is determined by adding appropriate gross profit margin, also known as the “mark up”, (considering the
INCOME BY WAY OF ROYALTIES AND FEES FOR TECHNICAL SERVICES IN CASE OF NON-RESIDENTS – SECTION 44DA OF INCOME TAX ACT SECTION 44DA OF INCOME
RESIDENTIAL STATUS OF A COMPANY – INTRODUCTION Residential status of a company, is an important factor to determine, whether the company would be liable to
Section 115a of Income Tax Act deals with taxation of Income from royalty or fees for technical services (other than those covered u/s 44DA) received
Arm’s length Principle – The ARM’s length principle is the fundamental principle within Transfer Pricing. The purpose of this principle is that where there is
Topics Covered under CA Final International Taxation Elective Paper 6C, Module 1 – Transfer Pricing Need of Transfer Pricing Applicability of TP in India Meaning
CUP METHOD Transfer Pricing or Comparable Uncontrolled Price Method Transfer Pricing WHEN CAN CUP METHOD BE APPLIED – Comparable Uncontrolled Price, as the name suggests, compares