Regression analysis in transfer pricing analysis: applicability and acceptability.(Brief Article)Przysuski, MartinSwaneveld, HendrikPaul, PallaviOsoro, CharlesLalapet, Srini
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...
Taxpayers may provide the IRS with a transfer pricing study on the determination of prices, values or returns of their transactions with related parties. The application of the methods or presentation of studies does not relieve the taxpayer of its obligation to keep at the disposal of the IRS ...
Study on the Transfer Pricing of Intermediate Product Existing External Monopoly Markets存在外部垄断市场的中间产品转移定价研究 This paper put forward the discriminate pricing strategy of the intermediate product, while the intermediate product existing external monopoly markets. Co... MU Yinping,TANG Xiao...
The history of pre-clinical and clinical studies of antibody gene transfer spans more than two decades (Fig.2), and reflects the continuous innovations in the applied expression platforms. In line with the broad applicability of mAbs, antibody gene transfer has been used in a myriad of indicatio...
Tax Reference Library No 88 Asia Transfer Pricing (7th Edition) Asia Transfer Pricing Contents Introduction BEPS and the Silk Road of TP: Will the sick man survive the trip? Kari Pahlman of KPMG in Hong Kong provides an outlook on BEPS and the dynamics of Asian transfer pricing. Australia ...
Technology Transfer can be Difficult---The Cipla Biologics Case Study Cipla was established in 1935 by Dr. A. K. Hamied with the aim of making India self-sufficient in healthcare needs. It emerged as a tech- nology leader in Indian pharma in the 1970s because of its ability to reverse ...
The history of pre-clinical and clinical studies of antibody gene transfer spans more than two decades (Fig.2), and reflects the continuous innovations in the applied expression platforms. In line with the broad applicability of mAbs, antibody gene transfer has been used in a myriad of indicatio...
In order to test the applicability of the general model, it has been applied to an actual multinational firm. The principal advantage of the application was to enable this study to analyze and compare the results of the model with actual transfer pricing decisions made in the real world and ...
Brazil: Brazilian Revenue Service issues ruling on deductibility of cost-sharing expenses and applicability of transfer pricing rules.The article discusses the Brazilian Revenue Service's position on the tax deductibility of cost-sharing expenses and the applicability of transfer prizing rules. If proven...