AMP Expenditure, Location Savings and Guarantee Fee Aspects of Transfer Pricing

Journal
Author
Chakravarty, A.; Ray, S.
Country
India
Published Date
Issue
Asia-Pacific Tax Bulletin 2016 (Volume 22), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines the AMP expenditure, location savings and guarantee fee elements of the transfer pricing debate. In particular, the authors discuss the three components in the context of United States and Indian jurisprudence, various government pronouncements, recent BEPS developments and changes to the OECD transfer pricing guidelines.