Managing International Business Disputes in New Transfer Pricing Regime: The Effectiveness Rests with Skilled Human Resources

Fourteenth AIMS International Conference on Management, Dec. 26-28, 2016 – (AIMS-14), at MICA, Ahmedabad, pp. 150-157, ISBN 978-1943295-05-0

8 Pages Posted: 17 Jan 2017

See all articles by Pawan K. Chugan

Pawan K. Chugan

Nirma University - Institute of Management

Nilam Panchal

Gujarat University

Date Written: December 26, 2016

Abstract

Transfer pricing rules in India, were introduced in 2001, however, there are issues of tedious documentation, complicated procedures, rigorous penalties. Therefore, this subject has emerged as biggest source of courtroom battles. Recently, system has been improved by incorporating APAs, SHRs, Roll Back, Range Concept, etc. The success of this new transfer regime, however, rests with the availability and capability of human resources. In this scenario this paper discusses the relevant concepts and emphasise upon the need to fill up the gap between demand and supply of human resources so as to make the system more effective and faster.

Note: The full paper is uploaded with the permission of the publisher The Association of Indian Management Scholars (AIMS) Houston, USA. The copyright of the paper rests with the publishers who have made the paper available on the internet. For the commercial use of paper permission from publisher is needed.

Keywords: Transfer Pricing, Advance Pricing Agreement (APA), Safe Harbour Rules (SHRs), Multinational Corporations (MNCs), Human Resources, Foreign Direct Investment (FDI), Roll Back

JEL Classification: E24, E62, F2, F4, F21, F23, H2, H26, H32, H32, H87, J44, L1, L2

Suggested Citation

Chugan, Pawan Kumar and Panchal, Nilam, Managing International Business Disputes in New Transfer Pricing Regime: The Effectiveness Rests with Skilled Human Resources (December 26, 2016). Fourteenth AIMS International Conference on Management, Dec. 26-28, 2016 – (AIMS-14), at MICA, Ahmedabad, pp. 150-157, ISBN 978-1943295-05-0. Available at SSRN: https://ssrn.com/abstract=2899413

Pawan Kumar Chugan (Contact Author)

Nirma University - Institute of Management ( email )

Sarkhej Gandhinagar Highway
Ahmedabad, Gujarat 382481
India
+912717241900 (Phone)
+912717241916 (Fax)

Nilam Panchal

Gujarat University ( email )

Ahmedabad, Gujarat 380009
India

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