印度 1961 年《所得税法》和 1962 年《所得税规则》规定的转让定价制度 - 不足、缺陷、问题和拟议解决方案

M. Naudiyal
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引用次数: 0

摘要

作者提出了将经合组织准则纳入印度转让定价制度的理由。文章从鸟瞰的角度对印度转让定价制度进行了高层次的分析。在此过程中,文章提出了印度制度的不足之处,供税收政策制定者--制定印度国际税收和转让定价政策的部委和税务官员--参考。为此,作者从税收/税务当局的角度出发。
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Transfer Pricing Regime under the Indian Income Tax Act 1961 and Income Tax Rules 1962 – Inadequacies, Deficiencies, Problems and Proposed Solutions
The author makes a case for the inclusion of the OECD Guidelines into the Indian transfer pricing regime. The article takes a bird’s eye view of the Indian transfer pricing regime and therefore undertakes a high-level analysis. In doing so, it brings to the fore the shortcomings in the Indian regime for consideration by the tax policymakers – ministry and revenue officials who frame India’s international tax and transfer pricing policies. For this purpose, the author adopts the perspective of the revenue/tax authorities.
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