List Of Merchant Bankers in India

List Of Merchant Bankers in India A Merchant Bank is a financial institution who provides underwriting, lending services, financial advice, and fundraising for major enterprises and high-net-worth people (HNIs). Due to their expertise in international trade, merchant banks are also professionals in working with multinational firms. Merchant banks do not offer financial services to the […]

INTERNATIONAL TRANSFER PRICING

International Transfer Pricing ITP refers to the prices at which a company undertakes cross border transactions with associated enterprises. These transactions can include tangible goods, in tangible property, services and financing transactions. Every person who has entered into an international transaction and aggregate value of such transactions exceeds Rs. 1 crore during the financial year. […]

E-commerce Business Models

E-commerce Business Models An e-commerce business model describes how your online store is theoretically organized to reach customers and increase revenue. It describes the conceptual organization of the e-commerce venture’s marketing and sales efforts. E-commerce business models come in a variety of forms, allowing various business types to effectively position themselves in the market and […]

Domestic Transfer Pricing

Domestic Transfer Pricing It is a transaction other than an international transaction. Transfer pricing provisions on specified domestic transactions, now it is an obligation on the taxpayer to report or documents and substantiate the arm’s length nature of such transaction. International transfer pricing was present worldwide in both developed and developing countries. It is a […]

Business Valuation Services

Business Valuation Services For the purpose of valuing a collection of business interests or business enterprises, business valuation services can be offered as either an opinion or consultancy services. Such analyses are performed for: Valuation of Business Interests Transaction planning Purchase or sale of business General business purposes Financial statement or tax reporting purposes Collateral […]

Transfer Pricing Example

Transfer Pricing Example Transfer pricing is when the price is determined when transactions occur between two or more related entities within a multi-company organization. It is also called the cost of transfer which reflects the value of these transfers between related organizations. It could be with regards to goods or even transfer of employees or […]

Transfer Pricing Audit and due date

Transfer Pricing Audit & Due Date The Transfer Pricing Regulations (TPR) were implemented in India by the Finance Act, 2001 by replacing the previous section 92 of the Income Tax Act (the “Act”) with new sections 92A to 92F and adopting pertinent rules 10A to 10E of the Income Tax Rules, 1962. The rules apply […]

TRANSFER PRICING APPLICABILITY

Transfer Pricing Applicability When a domestic or foreign transaction exceeds a certain deal value threshold, Indian transfer pricing law is applicable. The addition of Section(s) 92A-F and the pertinent Rule(s) 10A-E of the Income Tax Rules 1962 resulted in the introduction of transfer pricing. It guarantees that the price of the transaction between “connected” parties […]

Minimum Transfer Pricing

Minimum Transfer Pricing Transfer pricing refers to setting up a price for the transaction between different business units of a same Organization .A minimum transfer price is the minimum price a division of a company can charge to the other division of the same company for a product or service. We see transfer pricing from […]

Transfer Pricing Methods in India:

Transfer Pricing Methods in India Transfer pricing is what businesses rely on to ensure that transaction pricing between is comparable to fair market value of related parties. We can see that for the process of transfer pricing is conducted according to the  the Organization for Economic Cooperation and Development (OECD) guidelines which also requires the […]