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Digitalisation and Transfer Pricing

Digitalisation and Transfer Pricing

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Description
•     Study of recent developments and contemporary issues of Digitalisation and Transfer Pricing in a global
      context.
•     Traces of recent evolution of Transfer Pricing in major couintries - inception in USA 
•     Analyses the issues of transfer pricing - drawbacks of current mechanisms/ methods and alternatives.
•     Highlights the future alternatives of Formulary Apportionment and Unitary taxation. 
•     Analyses crucial issues of digital, internet based business transactions. 
•     Highlights specific developments, legal, administrative and judicial structures to handle transfer     
      pricing and digitalization in China and India
•     Highlights the changing nature of traditional economics due to global markets and dynamic business
      models which result in monopolistic business in future
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Contents
Chapter 1    :    Background to International Taxation and Globalisation Issues
Chapter 2    :    Digitalisation and Taxation - Challenges
Chapter 3    :    Formulary Apportionment - Alternative to Future International Taxation
Chapter 4    :    China - Evolution and Future of Transfer Pricing
Chapter 5    :    Transfer Pricing, Digitalisation and Taxation in India
Chapter 6    :    Emerging Issues and the Way Ahead
Annexure 1    -    Common Consolidated Corporate Tax Base (CCCTB)
Annexure 2    -    Vodafone Case in India
Annexure 3    -    Equalization Levy in India
Annexure 4    -    Global Intangible Low Tax Income (GILTI) and Foreign Derived Intangible Income (FDII):
                               A Worldwide Tax on Intangible Income
Annexure 5    -    DRP Provisions under Income Tax Act 1961
Annexure 6    -    South Dakota vs Wayfair Decision, June 2018, USA
Annexure 7    -    Location Specific Advantages
Bibliography
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Author Details
Mr Mohanish Verma
is a senior officer of the Indian Revenue Service Belonging to the 1987 batch and has served as Principal Commissioner of Income tax at Gurugram and Gwalior. Acknowledged widely as a person of immense rectitude, Mr Verma has acquired multifaceted skills and qualifications over the last three decades of his brilliant career. He holds an M.Phil Degree in Economics form the University of Dundee, United Kingdom. With a background in Economics and Taxation, he has held several key assignments with the Government of India and has also kept in touch actively with policy - making and academic engagements both in India and overseas. Policymakers and academics are different breeds who speak different languages. His career trajectory is a perfect example of bringing the two together to make a confluence that makes bureaucracy contexual with regular infusion of new ideas and insights.
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