Transfer Pricing, Multinationals and Taxation: Concepts, Mechanisms and Regulations

"Global changes in business and tax environments are having profound impact on the volume and direct trade and transfer pricing strategies. The development of optimal transfer pricing regulations has become a key accounting issue in the context of Indian economy. This book describes and examines various aspects of transfer pricing including import of raw material, other consumable stores, transfer of dividends, royalties, technical fees and other services. It provides an insight into corporate strategies, financial goals and performance evaluation in the context of global and Indian legislations and standards pertaining to transfer pricing. "