Categories

Publishers

Tangible Guide to Intangibles

Tangible Guide to Intangibles

by Smarak Swain
Intangibles
About Book:

This book provides a practical and technical guide to tax treatment and transfer pricing of intangibles such as patents, knowhow, copyrights, trademarks, exploitation rights etc. Starting with the issues involved in identification and taxation of transactions in intangibles and rights, the book goes on to discuss the nuances of finding the Arm’s length range of royalty rates, IP transfer, hard to value intangibles, marketing intangibles, corporate guarantee, and Value at risk. There is a dearth of literature on the practical aspects of Income Tax and transfer pricing practice; this book seeks to rectify that. The book discusses methods and models of benchmarking of intangibles, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the Arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted. Other issues covered in the book are taxation of digital economy, tax treatment of cryptocurrencies, and taxation of intangibles under GST.

Categories: Direct Taxes, Transfer Pricing
Publisher: Wolters Kluwer
About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Author: Smarak Swain
About Author:
Smarak Swain : Smarak Swain graduated in Electrical Engineering from Indian Institute of Technology, Kharagpur in 2006, and joined the Indian Revenue Service (IRS) in 2008. He has also done Masters in Taxation and Business Laws (MTBL) from NALSAR University, Hyderabad. He has also authored the critically acclaimed guide to BEPS, Tangible Guide to Intangibles: Identification, Valuation, Taxation and Transfer Pricing. Through his writings, he aims to bring about tax transparency in the way businesses operate and see a genuine increase in India’s tax paying behaviour. In the Income tax department, he has wide exposure in the fields of audit, assessment, investigation, transfer pricing, and international taxation. He is originally from Orissa and currently lives in Bangalore with his family. His articles have been published in The Mint, Economic Times, First Post, and Asia Times.

Similar Books

Ratings and Reviews

Overall Rating
Review
Intangibles
About Book:

This book provides a practical and technical guide to tax treatment and transfer pricing of intangibles such as patents, knowhow, copyrights, trademarks, exploitation rights etc. Starting with the issues involved in identification and taxation of transactions in intangibles and rights, the book goes on to discuss the nuances of finding the Arm’s length range of royalty rates, IP transfer, hard to value intangibles, marketing intangibles, corporate guarantee, and Value at risk. There is a dearth of literature on the practical aspects of Income Tax and transfer pricing practice; this book seeks to rectify that. The book discusses methods and models of benchmarking of intangibles, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the Arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted. Other issues covered in the book are taxation of digital economy, tax treatment of cryptocurrencies, and taxation of intangibles under GST.

Categories: Direct Taxes, Transfer Pricing
Publisher: Wolters Kluwer
About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Author: Smarak Swain
About Author:
Smarak Swain : Smarak Swain graduated in Electrical Engineering from Indian Institute of Technology, Kharagpur in 2006, and joined the Indian Revenue Service (IRS) in 2008. He has also done Masters in Taxation and Business Laws (MTBL) from NALSAR University, Hyderabad. He has also authored the critically acclaimed guide to BEPS, Tangible Guide to Intangibles: Identification, Valuation, Taxation and Transfer Pricing. Through his writings, he aims to bring about tax transparency in the way businesses operate and see a genuine increase in India’s tax paying behaviour. In the Income tax department, he has wide exposure in the fields of audit, assessment, investigation, transfer pricing, and international taxation. He is originally from Orissa and currently lives in Bangalore with his family. His articles have been published in The Mint, Economic Times, First Post, and Asia Times.

Similar Books

Ratings and Reviews

Overall Rating
Review
Loader