000			01335nab a2200253 c 4500
999			_c144819 _d144819
003			ES-MaIEF
005			20211013115843.0
007			ta
008			211011t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_959907 _aJhabakh, P. Raj Kumar
245		0	_aForeign enterprises _helectrónico _beligible as a tested party? _c P. Raj Kumar Jhabakh and Varsha Balasubramanian
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article provides an analysis of the recent ruling of the Madras High Court in the case of Virtusa Consulting Services Private Limited v. DCIT, Chennai. The Madras High Court has through this order expanded the scope of who is a "tested party" for the determination of arm's length prices in controlled transactions. The High Court held that a foreign associated enterprise can be a tested party for the purpose of determining the arm's length price.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_948469 _aSOCIEDADES EXTRANJERAS
650		4	_aINDIA _945694
700	1		_969324 _aBalasubramanian, Varsha
773	0		_9165891 _oITPJ/2021/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 4, 2021, p. 288-290
942			_cRE