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Transfer pricing case decisions clarify the role of the ALP.

Authors :
Reeves, Leanna
Source :
International Tax Review; 3/21/2022, pN.PAG-N.PAG, 1p
Publication Year :
2022

Abstract

Transfer pricing continues to be the most contentious area in tax. ITR reviews three crucial transfer pricing (TP) court rulings concerning such companies as Kellogg India over the application of the arm's-length principle (ALP). [ABSTRACT FROM AUTHOR]

Subjects

Subjects :
TRANSFER pricing
LEGAL judgments
PRICE regulation

Details

Language :
English
ISSN :
09587594
Database :
Complementary Index
Journal :
International Tax Review
Publication Type :
Periodical
Accession number :
155845788

Tools

Authors Abstract Subjects Details