000			01459nab a2200241 c 4500
999			_c140469 _d140469
003			ES-MaIEF
005			20220906184046.0
007			ta
008			190417t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aJain, Tarun _958294
245	1	0	_aTransfer pricing rules for India's goods and services tax _helectrónico _c Tarun Jain
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe Indian goods and services tax (GST) regime recently replaced the earlier laws providing for tax on supplies of goods and services. Under the new regime, transfer pricing rules have been introduced, which were virtually non-existent earlier. The GST regime insists on arm’s length pricing in related-party transactions. In this article, the author explains that the new transfer pricing rules have a significant impact on existing supply chains, in particular cross-border transactions between overseas entities and their Indian affiliate entities, both inbound and outbound. Besides the increase in compliance costs, these rules may also entail additional tax outflows.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_910750 _aREFORMA
650		4	_945694 _aINDIA
773	0		_9160158 _oIVM/2019/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 2, March - April 2019
942			_cRE