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Accounting Essay:监管管理转让定价 [3]

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:18321

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

关键词:DRP转让定价监管管理

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。

or before the specified date in the prescribed form and manner. Through both these provisions, the element of transparency was appended to the Act in respect of international transactions.

Non compliance with the above-mentioned provisions attracts penalty provisions such as Section 271 of the Income Tax Act. Section 271AA [17] ? of the Income Tax Act levies penalty for a failure to keep and maintain information and documents, whereas Section 271G [18] ? levies penalty for a failure to furnish any such information or documents in case of an international transaction under Section 92D. Both these provisions make the assessee liable to pay a penalty to the extent of two per cent of the value of each international transaction entered into by him whereas section 271BA [19] ? of the Act makes the assessee liable to pay a penalty to the tune of one hundred thousand rupees in case of a failure to furnish the report of the accountant as required by section 92E.

Apart from the above-mentioned provisions, Accounting Standard 18 (AS-18) governs the transfer pricing Assessments in India and requires disclosure of any elements of the related party transactions necessary for an understanding of the financial statements. [20]

The Income Tax Rules were revised in the year 2002. This revision inserted a few simplification measures to the law of transfer pricing through provisions like Rules 10D(2) and 10D(4). As of now, small international transactions entered into by the assessee having an aggregate value less than one crore rupees are granted exemption from documentation requirements [21] ,? and international transactions which continue to have effect over more than one previous year with no significant change in facts have a simplified documentation requirement [22] .? The simplification and relaxation can also be seen from the proviso of Section 92C of the Act which allows a difference of five per cent between the computed arm's length price and the transfer price, and treats the latter as the transfer price.

The disputes which arise under the above mentioned provisions of transfer pricing are usually resolved through court procedure in the form of appeals initiated by the dissatisfied parties. However, India has also seen a growth in the following two mechanisms which form an alternative to court procedures for efficient dispute resolution:


争端解决小组(DRP)——DISPUTE RESOLUTION PANEL (DRP)


The Dispute Resolution Panel (DRP) mechanism was introduced by the Finance (No. 2) Act, 2009 with effect from April 1st, 2009, in the form of section 144C of the Income-tax Act, 1961. It is a fast track arrangement to resolve transfer pricing disputes arising under Sec. 92 of the Income Tax Act, 1961 [23] .? It is a quasi-judicial body comprising of three Commissioners, operating on the idea that a settlement should be reached at the first stage of Assessment within the department itself [24] , as opposed to the previous scheme in which an action could only be brought about after the assessment order was passed. The new method requires the assessing officer to pass draft assessment orders. The assessee must either accept these orders or refer them to the panel within 30 days of the receipt of the draft order. The panel is bound to decide the matter within nine months of referral after taking into consideration the draft ord论文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。

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