About the book
The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that transfer pricing issues concerning intangibles have assumed critical importance for both the Multi National Enterprises as well as Tax authorities. The identification, accounting & valuation of intangibles is a challenging and evolving field. This volume details the various such issues and concerns from both industry and revenue perspective. Further, the contemporary issues of digital economy, tax planning, BEPS, GAAR have also been extensively dealt with.
Key features
• Explains in detail the meaning of various types of intangibles as defined in Income Tax Act.
• Discusses the various possible methodologies for valuing the intangibles including the typical and residual methods
• Accounts for all the relevant changes suggested by the OECD in the BEPS Action Point 8-10 report regarding intangibles
