Unwrapping the Issues around “AMP” Expenditure in Transfer Pricing
Background There are numerous activities which are carried out by the Indian subsidiaries of foreign entities including manufacturing of goods, advertising, marketing, […]
Business Restructuring and its Transfer Pricing Implications
Background Multinational Enterprises (MNEs) often engage in cross border business restructurings or supply chain adjustments to enhance operational efficiencies, achieve improved synergies, […]
Goodwill Amortization
Prepared by Khusbu M Kinger 1.Background Goodwill arising on business acquisition is recognized in the books of the acquirer as an Intangible […]
Employee Stock Option Plan (ESOP)
Introduction ESOP is compensation for employees, often in the form of employee stock options, linked to the value of the employer’s stock. […]
Organizing Transfer Pricing
Transfer pricing is the practice of setting the prices for the transfer of goods, services, or intellectual property between companies that are […]
Transfer Pricing-Year End Adjustment..
Transfer pricing year end activities refer to the activities that companies undertake to comply with transfer pricing regulations and requirements at the end […]
Transfer Pricing Agreement..
Transfer pricing is a term used to describe the pricing of goods, services, and intangible assets that are transferred between related entities […]
Royalty and Transfer Pricing
Prepared by Ganesh R Intercompany Royalty Royalty is a consideration received by the owner of an intangible right or knowhow under license […]