The rules on transfer pricing (TP) are historically limited to international transactions only. Moreover, with effect from 1 April 2013, the scope of the transfer pricing has been expanded to different domestic transactions and is therefore active from the assessment year (A.Y) 2013-14. What d...
Pricing for IRPDs should reflect a fair return for the functions carried out in Australia, the assets used in Australia (whether sold, lent or licensed), and the risks assumed in carrying out these activities. There are several internationally accepted methodologies that can be used to comply ...
In terms of Asia, transfer pricing has been on a Silk Road between West and East for years and the road has also become a two-way one. BEPS has already built a presence in Asia and is hence nothing new to the region. Obvious examples come from China and India who have for years ...
In recent years, there has been an increase in interest and research in the field of computer vision, as a result of its wide range of applicability in various domains. Due to its potential impact on health monitoring, dietary assessment, and culinary recommendation systems, food recognition has...