There is a dearth of literature on the practical aspects of income tax and transfer pricing practice; this book seeks to rectify that. The book discusses methods and models of benchmarking of intangibles, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted.
Models Discussed in the Book |
IP transfer Excess earning method Relief from Royalty method Comparable companies’ quoted multiples method Replacement cost method | Royalty rates CUT and CUP Residual Profit Split Method Investment Rate of Return Method Projected Incremental Return Method Option Pricing Method Nash Bargaining Solution |
Corporate Guarantee Credit default Swaps as CUP Loss Given Default Method Yield Spread Method Hull-White Model Options Pricing Method | AMP Expenses Brightline test & ABC test Residual Profit Split Method RPSM with aggregation of royalty and AMP Basic Amortisation Method Weighted Amortisation Method |
Risk Adjustment Capital Asset Pricing Model Urken-Barbera Method Prabhakar Reddy Method | IP Structuring Back-to-back licensing model Software IP migration model Cost Sharing Arrangements |
Wolters Kluwer's Tangible Guide to Intangibles Identification, Valuation, Taxation & Transfer Pricing by Smarak Swain
- Publisher: CCH Wolter Kluwer
- Book Code: 9789389702743
- Availability: 10
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Rs2,495.00
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