Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport
ISSN (Print): 2376-1326 ISSN (Online): 2376-1334 Website: http://www.sciepub.com/journal/jbe Editor-in-chief: Pr. Abdelfatteh Bouri
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Special Issue "International Transfer Pricing"

Special Issue Editors

Guest Editor

Prof. Pawan K. Chugan
Institute of Management, Nirma University, Ahmedabad, India
Email: pkchugan@gmail.com, pkchugan@nirmauni.ac.in

Special Issue Information

One of the important issues in the areas of international taxation, international technology transfers, foreign investment by the MNCs and broadly speaking in the area of international business, economics and finance - which has been drawing greater attention of academicians, tax authorities and MNCs the world over, is the issue of international transfer pricing (ITP) i.e. the compensation paid for intra-group transactions for tangibles and intangibles to related units of MNCs.

International transfer pricing (ITP) controversies and subsequent litigations between taxation authorities and MNCs have become major issues, and disputes between them are mounting up - as most of the MNCs are now contesting the demands raised by the taxation offices in host countries for the alleged violation of transfer pricing norms. With a view to reduce disputes and litigations and encourage foreign investment, new tools such as Advance Pricing Agreements (APA) and Safe Harbor Rules (SHR), as per OECD guidelines have been introduced recently and a new transfer pricing regime with more recent provisions in the law such as roll over for APA and range based computations for ALPs is now also being practiced by some of the countries and others to follow suit in due course. There is, however, very little awareness of this subject amongst the academicians, research scholars, representatives of MNCs, as also amongst the professionals working in tax administrations in different countries.

The new transfer pricing regime, therefore, has different issues and implications and their understanding requires that these are to be discussed at one place in the form of a book, compendium or a special dedicated issue of a journal. With this objective, the proposed of issue of journal will be extremely useful of all concerned and will be a significant contribution in the area of international business, economics and finance.

Special Issue Topics

About the issue

The topics to be covered by this special issue include, but are not limited to:

  • • International Transfer Pricing - Concepts, Issues and Challenges for the MNCs and Taxation Authorities
  • • APA and Safe Harbor – the effective tools for reducing the disputes
  • • New provisions and their effectiveness for international transfer pricing legislation
  • • International Transfer Pricing – Issues related with intangible assets and services – banking, insurance, etc.
  • • International Transfer Pricing and its application in Advertising, Marketing and Promotions
  • • International Transfer Pricing and Need for Human Resources
  • • Any other Issue / implication of International Transfer Pricing – not limiting with above points, etc.

Import Dates & Submit

Important dates

Submission Deadline: February 28, 2018
Notification of Acceptance: April 30, 2018
Final Version Due: May 30, 2018
Special Issue Publishing Date: June 20, 2018

Submit your article now

Manuscripts should be submitted as an attached file to an e-mail directed to the Chief Guest Editor, Prof. Pawan K. Chugan at the address: <pkchugan@gmail.com>, <pkchugan@nirmauni.ac.in>