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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-03-02编辑:zhaotianyun点击率:18941
论文字数:5637论文编号:org201602292039453731语种:英语 English地区:芬兰价格:免费论文
摘要:摘要:本文主要讲述了印度的监管管理转让定价情况,它提供了成本或费用分配或分配相关的两个或两个以上的企业之间应当在公平价格。
The report of the Parliamentary Standing Committee on the Direct Taxes Code Bill of 2010 also made certain recommendations relating to transfer pricing in general apart from the recommendations made regarding APAs. It was recommended that small and negligible sundry transactions, for which a monetary threshold should be prescribed, must be excluded from the purview of transfer pricing to reduce the burden of cases and commercial transactions with notified non-co-operative jurisdictions must be altogether excluded from the purview of transfer pricing. It has been also recommended that the determination of arm's length price being a technical and significant matter, must be entrusted to an independent agency comprising technical and judicial members.
The above-mentioned proposals summarize the changes envisaged by the Direct Tax Code Bills. However, whether these proposals will help in maintaining the thin balance required to be maintained in transfer pricing is a question that can only be answered after observing the execution of these provisions.
4.3中所面对的问题,印度转让定价,可能的解决方案和建议——4.3 Problems Faced In Indian Transfer Pricing - Possible Solutions and Recommendations
A few experts believe that the current transfer pricing regulations are quite comprehensive in the sense that not only the taxpayers and transactions covered are defined, but also the methodologies to be applied for determining the arm's length price and documentation to be maintained by taxpayers are laid down explicitly [39] .? However, there remains a great scope for improvement and it can be made possible through the proactive efforts of the legislature, the judiciary and the quasi-judicial bodies. We shall now look at some major problems that have been faced by taxpayers and tax authorities in transfer pricing. Some of the problems are intended to be resolved by the Direct Tax Code whereas some still seek amendment for remedy.
The calculation of an appropriate arm's length price in accordance with the Indian transfer pricing guidelines is a challenging task. To add to the woes of the assessee, Indian transfer pricing regulations do not recognize a range based concept for arm's length price [40] . Although a safe harbour of +/- 5 per cent has been provided, it does not suffice against the changing nature of modern economy. The fixed margin of the five per cent rule across all segments of business activity and range of international transactions has become obsolete. It has outlived its utility and must be replaced by a percentage comparable to the current economic situation of the country. Fortunately, the Finance Act of 2011 amended the Income Tax law to the extent, by providing that instead of a variation of the five per cent, the allowable variation should be such percentage as may be notified by the central government, thus providing a solution to the problem. However, the Finance Bill, 2012 aims at reducing the safe harbour provision to three per cent which would apply with r本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。