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Comparability factors - PowerPoint PPT Presentation

INTERNATIONAL AND DOMESTIC

INTERNATIONAL AND DOMESTIC. TRANSFER PRICING. HISTORY. Chapter X of the Income Tax Act, 1961 was amended by the Finance Act, 2001 for introducing the elaborate transfer pricing regime to the tax laws. The provisions introduced the concepts of: Associated Enterprises.

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641 views • 37 slides

TRANSFER PRICING CASE STUDIES WORKSHOP SAN JOSE 31 MARCH - 4 APRIL 2 014

TRANSFER PRICING CASE STUDIES WORKSHOP SAN JOSE 31 MARCH - 4 APRIL 2 014. 3-c. Comparability. OECD freely authorises the use of this material for non-commercial purposes. All requests for commercial uses of this material or for translation rights should be submitted to rights@oecd.org .

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566 views • 33 slides

Funding after a NO Vote: Reform of Barnett and Implementation of the Scotland Act 2012?

Funding after a NO Vote: Reform of Barnett and Implementation of the Scotland Act 2012?. Presentation by David Heald (University of Aberdeen) at the Scottish Constitutional Futures Forum. Context.

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225 views • 12 slides

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Comparability factors - PowerPoint PPT Presentation

INTERNATIONAL AND DOMESTIC

TRANSFER PRICING CASE STUDIES WORKSHOP SAN JOSE 31 MARCH - 4 APRIL 2 014

Funding after a NO Vote: Reform of Barnett and Implementation of the Scotland Act 2012?