A Critical Analysis of the Viability of Advance Pricing Agreement Regime -The Indian Experience

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ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis A Critical Analysis of the Viability of Advance Pricing Agreement Regime -The Indian Experience by : Asma Hussain

Download or read book A Critical Analysis of the Viability of Advance Pricing Agreement Regime -The Indian Experience written by Asma Hussain and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government of India and the CBDT rolled out one of the most ambitious reforms in 2012 - the introduction of the Advance Pricing Agreement (APA) programme. The intention behind taking this step was to dismantle the idea of India as jurisdiction where the tax administration ran an aggressive transfer pricing regime. This reform was also aimed at providing certainty to MNEs in respect of their transfer pricing of international transactions, while providing them an incentive to invest in India. These ideas have slowly manifested themselves into reality. Hundreds of APAs have been signed in the last seven odd years, which in turn has extended comfort and certainty to MNEs. The complexity of the cases has been proportionally increasing with each passing year. In the year 2018-19 India has undertaken agreements such as, payment of royalty, transfer of intangibles, and Advertisement, Marketing and Promotion (AMP) expenses in respect of international transactions. Concomitantly, the adoption of transfer pricing mechanisms such as profit splitting and CUP became imperative. Ensuring that issues of such complex nature are resolved would bode well for the future of the Programme. Through this paper, the researcher aims to trace the inception, evolution, and the historical background of the Advance Pricing Agreement programme in India. The paper then goes on to look into the procedure and compliance requirements under APAs. The next part of the paper examines the different kinds of agreements, i.e., unilateral and bilateral agreements, and their features and differences. In the next section, the researcher attempts to analyze Indo-USA relations with respect to APAs. Lastly, the paper concludes by appreciating the present position of the APA regime in India, and by presenting some suggestions that would help achieve the objectives more effectively and efficiently for which APA was introduced.

Global Trends 2040

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Publisher : Cosimo Reports
ISBN 13 : 9781646794973
Total Pages : 158 pages
Book Rating : 4.7/5 (949 download)

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Book Synopsis Global Trends 2040 by : National Intelligence Council

Download or read book Global Trends 2040 written by National Intelligence Council and published by Cosimo Reports. This book was released on 2021-03 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.

Doing Business 2020

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Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Private Participation in the Indian Power Sector

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Publisher : World Bank Publications
ISBN 13 : 1464803404
Total Pages : 185 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Private Participation in the Indian Power Sector by : Mohua Mukherjee

Download or read book Private Participation in the Indian Power Sector written by Mohua Mukherjee and published by World Bank Publications. This book was released on 2014-10-21 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Massive private investment that complements public investment is needed to close the demand-supply gap and make reliable power available to all Indians. Government efforts have sought to attract private sector funding and management efficiency throughout the electricity value chain, adapting its strategy over time.

Our Common Future

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Publisher :
ISBN 13 : 9780195531916
Total Pages : 400 pages
Book Rating : 4.5/5 (319 download)

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Book Synopsis Our Common Future by :

Download or read book Our Common Future written by and published by . This book was released on 1990 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Causes and Consequences of Income Inequality

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Publisher : International Monetary Fund
ISBN 13 : 1513547437
Total Pages : 39 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Causes and Consequences of Income Inequality by : Ms.Era Dabla-Norris

Download or read book Causes and Consequences of Income Inequality written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2015-06-15 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the extent of income inequality from a global perspective, its drivers, and what to do about it. The drivers of inequality vary widely amongst countries, with some common drivers being the skill premium associated with technical change and globalization, weakening protection for labor, and lack of financial inclusion in developing countries. We find that increasing the income share of the poor and the middle class actually increases growth while a rising income share of the top 20 percent results in lower growth—that is, when the rich get richer, benefits do not trickle down. This suggests that policies need to be country specific but should focus on raising the income share of the poor, and ensuring there is no hollowing out of the middle class. To tackle inequality, financial inclusion is imperative in emerging and developing countries while in advanced economies, policies should focus on raising human capital and skills and making tax systems more progressive.

Revenue Mobilization in Developing Countries

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Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Digital and Social Media Marketing

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Publisher : Springer Nature
ISBN 13 : 3030243745
Total Pages : 337 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis Digital and Social Media Marketing by : Nripendra P. Rana

Download or read book Digital and Social Media Marketing written by Nripendra P. Rana and published by Springer Nature. This book was released on 2019-11-11 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines issues and implications of digital and social media marketing for emerging markets. These markets necessitate substantial adaptations of developed theories and approaches employed in the Western world. The book investigates problems specific to emerging markets, while identifying new theoretical constructs and practical applications of digital marketing. It addresses topics such as electronic word of mouth (eWOM), demographic differences in digital marketing, mobile marketing, search engine advertising, among others. A radical increase in both temporal and geographical reach is empowering consumers to exert influence on brands, products, and services. Information and Communication Technologies (ICTs) and digital media are having a significant impact on the way people communicate and fulfil their socio-economic, emotional and material needs. These technologies are also being harnessed by businesses for various purposes including distribution and selling of goods, retailing of consumer services, customer relationship management, and influencing consumer behaviour by employing digital marketing practices. This book considers this, as it examines the practice and research related to digital and social media marketing.

Global Waves of Debt

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Publisher : World Bank Publications
ISBN 13 : 1464815453
Total Pages : 403 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Global Waves of Debt by : M. Ayhan Kose

Download or read book Global Waves of Debt written by M. Ayhan Kose and published by World Bank Publications. This book was released on 2021-03-03 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global economy has experienced four waves of rapid debt accumulation over the past 50 years. The first three debt waves ended with financial crises in many emerging market and developing economies. During the current wave, which started in 2010, the increase in debt in these economies has already been larger, faster, and broader-based than in the previous three waves. Current low interest rates mitigate some of the risks associated with high debt. However, emerging market and developing economies are also confronted by weak growth prospects, mounting vulnerabilities, and elevated global risks. A menu of policy options is available to reduce the likelihood that the current debt wave will end in crisis and, if crises do take place, will alleviate their impact.

Handbook on Battery Energy Storage System

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Publisher : Asian Development Bank
ISBN 13 : 9292614711
Total Pages : 123 pages
Book Rating : 4.2/5 (926 download)

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Book Synopsis Handbook on Battery Energy Storage System by : Asian Development Bank

Download or read book Handbook on Battery Energy Storage System written by Asian Development Bank and published by Asian Development Bank. This book was released on 2018-12-01 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook serves as a guide to deploying battery energy storage technologies, specifically for distributed energy resources and flexibility resources. Battery energy storage technology is the most promising, rapidly developed technology as it provides higher efficiency and ease of control. With energy transition through decarbonization and decentralization, energy storage plays a significant role to enhance grid efficiency by alleviating volatility from demand and supply. Energy storage also contributes to the grid integration of renewable energy and promotion of microgrid.

World Development Report 2020

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Publisher : World Bank Publications
ISBN 13 : 1464814953
Total Pages : 511 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2020 by : World Bank

Download or read book World Development Report 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-19 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global value chains (GVCs) powered the surge of international trade after 1990 and now account for almost half of all trade. This shift enabled an unprecedented economic convergence: poor countries grew rapidly and began to catch up with richer countries. Since the 2008 global financial crisis, however, the growth of trade has been sluggish and the expansion of GVCs has stalled. Meanwhile, serious threats have emerged to the model of trade-led growth. New technologies could draw production closer to the consumer and reduce the demand for labor. And trade conflicts among large countries could lead to a retrenchment or a segmentation of GVCs. World Development Report 2020: Trading for Development in the Age of Global Value Chains examines whether there is still a path to development through GVCs and trade. It concludes that technological change is, at this stage, more a boon than a curse. GVCs can continue to boost growth, create better jobs, and reduce poverty provided that developing countries implement deeper reforms to promote GVC participation; industrial countries pursue open, predictable policies; and all countries revive multilateral cooperation.

The Federal Reserve System Purposes and Functions

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Publisher :
ISBN 13 : 9780894991967
Total Pages : 0 pages
Book Rating : 4.9/5 (919 download)

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Book Synopsis The Federal Reserve System Purposes and Functions by : Board of Governors of the Federal Reserve System

Download or read book The Federal Reserve System Purposes and Functions written by Board of Governors of the Federal Reserve System and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an in-depth overview of the Federal Reserve System, including information about monetary policy and the economy, the Federal Reserve in the international sphere, supervision and regulation, consumer and community affairs and services offered by Reserve Banks. Contains several appendixes, including a brief explanation of Federal Reserve regulations, a glossary of terms, and a list of additional publications.

Reforming Infrastructure

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis Reforming Infrastructure by : Ioannis Nicolaos Kessides

Download or read book Reforming Infrastructure written by Ioannis Nicolaos Kessides and published by World Bank Publications. This book was released on 2004 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electricity, natural gas, telecommunications, railways, and water supply, are often vertically and horizontally integrated state monopolies. This results in weak services, especially in developing and transition economies, and for poor people. Common problems include low productivity, high costs, bad quality, insufficient revenue, and investment shortfalls. Many countries over the past two decades have restructured, privatized and regulated their infrastructure. This report identifies the challenges involved in this massive policy redirection. It also assesses the outcomes of these changes, as well as their distributional consequences for poor households and other disadvantaged groups. It recommends directions for future reforms and research to improve infrastructure performance, identifying pricing policies that strike a balance between economic efficiency and social equity, suggesting rules governing access to bottleneck infrastructure facilities, and proposing ways to increase poor people's access to these crucial services.

International VAT/GST Guidelines

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Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)

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Book Synopsis International VAT/GST Guidelines by :

Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Mining Royalties

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Publisher : World Bank Publications
ISBN 13 : 0821365037
Total Pages : 320 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Mining Royalties by :

Download or read book Mining Royalties written by and published by World Bank Publications. This book was released on 2006-01-01 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains a wealth of information and analysis relating to mineral royalties. Primary information includes royalty legislation from over forty nations. Analysis is comprehensive and addresses issues of importance to diverse stakeholders including government policymakers, tax administrators, society, local communities and mining companies. Extensive footnotes and citations provide a valuable resource for researchers.

Achieving Sustainable Development and Promoting Development Cooperation

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Publisher : United Nations Publications
ISBN 13 : 9789211045871
Total Pages : 295 pages
Book Rating : 4.0/5 (458 download)

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Book Synopsis Achieving Sustainable Development and Promoting Development Cooperation by : Department of Economic & Social Affairs

Download or read book Achieving Sustainable Development and Promoting Development Cooperation written by Department of Economic & Social Affairs and published by United Nations Publications. This book was released on 2008 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an overview of the key debates that took place during the Economic and Social Council meetings at the 2007 High-level Segment, at which ECOSOC organized its first biennial Development Cooperation Forum. The discussions also revolved around the theme of the second Annual Ministerial Review, "Implementing the internationally agreed goals and commitments in regard to sustainable development."--P. 4 of cover.

Bulletin of the Atomic Scientists

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Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4./5 ( download)

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Book Synopsis Bulletin of the Atomic Scientists by :

Download or read book Bulletin of the Atomic Scientists written by and published by . This book was released on 1966-06 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.