{"title":"转嫁成本的概念及其在转让定价中的处理方法","authors":"V. Patel, S. Dhoot, A. (. Gupta","doi":"10.59403/1wgbp71","DOIUrl":null,"url":null,"abstract":"This article evaluates the treatment of pass-through costs in India from a transfer pricing perspective and analyses a recent ruling by the Delhi ITAT in the case of BBC World (India) Pvt. Ltd.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"30 2-3","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Concept of Pass-Through Costs and Their Treatment in Transfer Pricing\",\"authors\":\"V. Patel, S. Dhoot, A. (. Gupta\",\"doi\":\"10.59403/1wgbp71\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article evaluates the treatment of pass-through costs in India from a transfer pricing perspective and analyses a recent ruling by the Delhi ITAT in the case of BBC World (India) Pvt. Ltd.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"30 2-3\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/1wgbp71\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/1wgbp71","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本文从转让定价的角度评估了印度对转嫁成本的处理,并分析了德里 ITAT 最近在 BBC World (India) Pvt.
Concept of Pass-Through Costs and Their Treatment in Transfer Pricing
This article evaluates the treatment of pass-through costs in India from a transfer pricing perspective and analyses a recent ruling by the Delhi ITAT in the case of BBC World (India) Pvt. Ltd.