NTA-NET (UGC-NET) Commerce (08) Income Tax and Corporate Tax Planning-International Taxation Study Material (Page 1 of 2)

Choose Programs:

📹 Video Course 2024 (205 Lectures [90 hrs : 58 mins]): Offline Support

Rs. 560.00 -OR-

1 Month Validity (Multiple Devices)

Preview All LecturesDetails

⏳ 🎯 Online Tests (8 Tests [100 questions each]): NTA Pattern, Analytics & Explanations

Rs. 1600.00 -OR-

3 Year Validity (Multiple Devices)

Sample TestsDetailsSee Demo

🎓 Study Material (1061 Notes): 2024-2025 Syllabus

Rs. 1000.00 -OR-

3 Year Validity (Multiple Devices)

Topic-wise Notes & SampleDetails

🎯 3802 MCQs (& PYQs) with Full Explanations (2024-2025 Exam)

Rs. 700.00 -OR-

3 Year Validity (Multiple Devices)

CoverageDetailsSample Explanation

Help me Choose & Register (Watch Video) Already Subscribed?

International Taxation: Transfer Pricing, Arm՚s Length Price

Edit

Transfer Pricing

  • Transfer pricing is setting of prices of goods and services among the related parties. For example, when a subsidiary company sells goods to the parent company then the transaction between both the companies will be held as transfer pricing. Therefore, we can say that transfer price is the pri…

… (610 more words, 10 figures) …

Subscribe (by clicking here) to view full notes and track progress.

Double Taxation and Its Avoidance Mechanism

Edit
  • Double taxation refers to the situation where the same income or capital is taxed twice by two or more different jurisdictions. This can happen when an individual or business generates income in one country and is then taxed on that income both in the country where it was earned and also in another country where the taxpayer is a resident. Double taxation can occur at the corporate level and the individual level.
  • A treaty is being signed by country in order to avoid double taxation known as double taxation avoidance agreement. DTAA is a treaty signed between two countries, which, through the elimination of international doubl…

… (1070 more words, 23 figures) …

Subscribe (by clicking here) to view full notes and track progress.