Digitalisation and Transfer Pricing - The Way Ahead (First Edition) at Meripustak

Digitalisation and Transfer Pricing - The Way Ahead (First Edition)

Books from same Author: Mohanish Verma

Books from same Publisher: Wolters Kluwer

Related Category: Author List / Publisher List


  • Price: ₹ 995.00/- [ 11.00% off ]

    Seller Price: ₹ 886.00

Sold By: Machwan      Click for Bulk Order

Offer 1: Get 11.00 % + Flat ₹ 75 discount on shopping of ₹ 500 [Use Code: MPSTK75]

Offer 2: Get 11.00 % + Flat ₹ 100 discount on shopping of ₹ 1500 [Use Code: IND100]

Offer 3: Get 11.00 % + Flat ₹ 300 discount on shopping of ₹ 5000 [Use Code: MPSTK300]

Free Shipping (for orders above ₹ 499) *T&C apply.

In Stock

Free Shipping Available



Click for International Orders
  • Provide Fastest Delivery

  • 100% Original Guaranteed
  • General Information  
    Author(s)Mohanish Verma
    PublisherWolters Kluwer
    EditionFirst Edition
    ISBN9789388696388
    Pages200
    BindingPaperback
    LanguageEnglish
    Publish YearApril 2019

    Description

    Wolters Kluwer Digitalisation and Transfer Pricing - The Way Ahead (First Edition) by Mohanish Verma

    In this book, The author has presented a snapshot of recent developments and contemporary issues of digitalisation and transfer pricing in a global context. While tracing the evolution of transfer pricing in major countries like USA, the author has made an attempt to compile some crucial issues of transfer pricing and international taxation with emphasis on India and China. The book provides an overview of the significant challenges in the area of digitalization and transfer pricing. The futuristic perspective to evolve strategies for fair and transparent system of taxing global business and entities in different tax regimes have also been explored. 

    Key Features: Study of recent developments and contemporary issues of digitalisation and transfer pricing in a global context. Traces the evolution of transfer pricing in major countries – inception in USA analyses the issues of transfer pricing – drawbacks of current mechanisms/ methods and alternatives. Highlights the future alternatives of Formulary apportionment and Unitary taxation. Analyses crucial issues of digital, Internet based business transactions. Highlights specific developments, legal, administrative and judicial structures to handle transfer pricing and digitalization in China and India in China and India. Highlights the changing nature of traditional economics due to global markets and dynamic business models which result in Monopolistic business in future. About the author mohanish Verma is an Officer from the Indian revenue service of 1987 batch and has served as principal commissioner of Income Tax at gurugram and Gwalior. He has had varied experiences in areas of tax administration, tax policy assignments apart from remaining in touch with academics. With a background of economics from Hindu college and Delhi school of economics, at Delhi University and a masters of philosophy from Dundee University, UK his experiences as a practitioner have enriched his perspectives with a global and futuristic view.

    Table of Contents:

    Chapter 1 Background To International Taxation And Globalisation Issues
    Chapter 2 Digitalisation And Taxation - Challenges
    Chapter 3 Formulary Apportionment - Alternative To Future International Taxation
    Chapter 4 China - Evolution And Future Of Transfer Pricing
    Chapter 5 Tranfer Pricing, Digitalisation And Taxation In India
    Chapter 6 Emerging Issues And The Way Ahead
    Annexure 1 Common Consolidated Corporate Tax Base (CCCTB)
    Annexure 2 Vodafone Case In India
    Annexure 3 Equalization Levy In India
    Annexure 4 Global Intangible Low Tax Income (GILTI) And Foreign Derived Intangible Income (FDII): A Worldwide Tax On Intangible Income
    Annexure 5 DRP Provisions Under Income Tax Act 1961
    Annexure 6 South Dakota Vs Wayfair Decision, June 2018, USA
    Annexure 7 Location Specific Advantages
    Bibliography

    About the Author
    Mohanish Verma is an Officer from the Indian Revenue Service of 1987 batch and has served as Principal Commissioner of Income Tax at Gurugram and Gwalior. He has had varied experiences in areas of tax administration, tax policy assignments apart from remaining in touch with academics. With a background of economics from Hindu College and Delhi School of Economics, at Delhi University and a Masters of Philosophy from Dundee University, UK his experiences as a practitioner have enriched his perspectives with a global and futuristic view.