Open AccessTransfer Pricing
Author(s) -
Jalpa Majmudar
Publication year - 2006
Publication title -
ushus journal of business management
Language(s) - English
Resource type - Journals
ISSN - 0975-3311
DOI - 10.12725/ujbm.4.8
Subject(s) - transfer pricing , section (typography) , law and economics , business , economics , finance , advertising , multinational corporation
Finance Act, 2001 has defined a hitherto ill-defined section/piece(?) of IT Act, 1961, ie., Transfer Pricing. This has enabled the tax laws dealing with International Transactions to effectively deal with the same.