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Accounting Essay:监管管理转让定价

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:4908

论文字数:5637论文编号:org201602292039453731语种:英语论文 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。

Accounting Essay:监管管理转让定价
Regulation Governing Transfer Pricing 


在印度,在2001年修正案之前,没有具体的立法处理手臂长度和转让定价原则。即使没有表达这方面的立法,转让定价的概念一直存在在印度所得税法。关联方交易的概念的存在是显而易见的从40节等规定(2)[1],不允许扣除的支出由assessee关联方,如果这样的支付是过度或不合理,92年部分,它允许调整的利润积累,居民与非居民业务,如果这样的利润小于普通由于紧密联系。目前的转让定价指南被添加在所得税法,1961年财政法案,2001年[2],以提供一个法律框架的计算合理,公平合理的利润和税收在印度,在跨国企业中[3]。目前,印度转让定价指南组成部分92和92 - 92 f的规则10到10 e所得税规则,1962年[4]和会计标准18。[5]的影响这些规定是为了确保应税利润在印度不低调,不夸大或亏损宣布降低收入或支出高于那些会被宣布与无关人员进入类似的交易方在相同或相似的情况下。[6]

第92节,引入原则确保国际关联企业之间交易带来的收入计算公平价格。[7]此外,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 India, before the amendment in 2001, there was no specific legislation dealing with the arms length principle and transfer pricing. Even though there was no express legislation on the subject, the concept of transfer pricing has always been there in the Indian income tax law. The existence of the concept of related party transactions is evident from provisions like Section 40A (2) [1] which disallows deductions in respect of expenditure made by the assessee to related parties, if such payments are excessive or unreasonable, and Section 92, which allows adjustment of profits accruing to resident from business with non-resident, if such profits are less than ordinary due to 'close connection.' The present transfer pricing guidelines were added in the Income Tax Act, 1961 by the Finance Act, 2001 [2] with a view to provide a statutory framework for computation of reasonable, fair and equitable profits and tax in India, in the case of multinational enterprises [3] .? At present, the Indian transfer pricing guidelines comprise Sections 92 and 92A to 92F along with the Rules 10A to 10E of the Income Tax Rules, 1962 [4] ? and Accounting Standard 18. [5] ? The effect of these provisions is to ensure that profits taxable in India are not understated, or losses are not overstated by declaring lower receipts or higher outgoings than those which would have been declared by persons entering into similar transactions with unrelated parties in the same or similar circumstances. [6]

Section 92 while introducing the principle ensures that income arising from an international transaction between associated enterprises shall be computed with regard to arm's length price. [7] Further, it provides that the costs or expenses allocated or apportioned between two or more associated enterprises shall be at arm's length price. The Finance Bill, 2012 has proposed an amendment to widen the scope of all the transfer pricing provisions. The bill intends to bring domestic related parties under the purview of the Transfer Pricing regulations [8] .

Section 92A defines 'associated enterprise' and gives thirteen circumstances in which two enterprises will be deemed to be associated enterprises whereas Section 92B defines 'international transaction' to mean a transaction between two or more associated enterprises where at least one of them is a non-resident. This section includes transactions in the nature of purchase, sale or lease of tangible or intangible property, or provision of services, or lending or borrowing money, or any other transaction having a bearing on the profits, income, losses or assets of such enterprises, or mutual cost sharing agreement [9] .

Section 92F provides for definitions and meanings of various terms involved in computation of arm's length price. The text o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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