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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:18417
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
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。
In innumerable leading cases like Vodafone Essar Ltd case [25] ,? Ericsson AB v. Addl. Director of Income-tax [26] , Toyota Kirloskar Motor (P.) Ltd. v. Addl. CIT [27] ? and? M/s Dusseldorf India (P.) Ltd. v. Dy. CIT [28] ? the taxpayers referred the dispute to the DRP which resulted in a speedy settlement. The end result of setting up of such a panel is building the image of India as an investor-friendly country, by facilitating faster resolution to tax disputes involving overseas entities without litigation. [29]
相互协商程序——MUTUAL AGREEMENT PROCEDURE
Mutual Agreement Procedure (MAP) is an efficient and flexible ADR mechanism which is used for the resolution of tax disputes between parties belonging to two States agreeing to avoid double taxation under a tax treaty. The MAP provisions are covered in the Double Tax Avoidance Agreements that India has with various countries and hence, multinational companies resident in other tax jurisdictions can seek relief under the MAP provisions by approaching the competent authority if they incur any transfer pricing additions for their operations in India. [30] ? Such a relief is available irrespective of the remedies available in the domestic laws. [31] ? In accordance with the MAP articles, transfer pricing disputes are mostly resolved by the competent authority of the country in consultation with competent authority of the other country. However, these articles do not compel competent authorities to reach a settlement. They are only required to put in their best efforts to reach an agreement.
India has recently settled a dispute over taxing profits of captive IT services units and research arms of US firms through MAP mechanism. As per the report of a financial daily, this settlement has bolstered New Delhi's position as a preferred destination of such investments. [32] ? To add to the benefits of this procedure, in India existence of MAP does not prevent an Appellate Authority from proceeding with an appeal and disposing it of and hence does not possess any downside.
4.2 Transfer Pricing Under The Direct Tax Code Bill, 2009 & Direct Tax Code Bill, 2010 And The Recommendations Of The Parliamentary Standing Committee
This financial year was scheduled to witness a few pertinent changes in the tax regime in India with the introduction of the Direct Tax Code (DTC) in April, 2012. However, even after the budget, there has been no mention of the DTC or its implementation.
The Direct Taxes Code bill was introduced in the Lok Sabha in 2009 [33] ? with the aim of forming unified user friendly tax legislation with simpler and less ambiguous provisions. It is very important to take into consideration the provisions pertaining to transfer pricing under this bill, because it is the future of the tax regime in India. Although most of the provisions relating to 本论文由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。