Arms-length principle
The arm’s length principle (ALP) is the condition that the parties to a transaction are independent and on an equal …
Read MoreTransfer mispricing
Transfer mispricing, or transfer pricing manipulation refers to trade between related parties at prices meant to manipulate markets or to …
Read MoreTransfer pricing
Transfer pricing is related with intra-firm trade. Transfer pricing is the price paid by a firm for a good or …
Read MorePOEM or Place of Effective Management
The place of effective management (POEM), is a criterion to identify the residence of a company and hence tge tax …
Read MoreComprehensive Double Taxation Avoidance Agreements
Comprehensive Double Taxation Avoidance Agreements provide tax reliefs for taxes on income, capital gains profit, royalties etc. The other type …
Read MoreDouble Taxation Avoidance Agreements (DTAAs)
DTAAs are dedicated agreements signed bilaterally by two countries to avoid double taxation. Double taxation issue pops up as the …
Read MoreDouble taxation
Double taxation is popularly used to indicate taxation of an income two times- by two jurisdictions (countries) when it passes …
Read MoreTrade in Services Agreement (TISA)
Trade in Services Agreement is a plurilateral services trade liberalization attempt among selected WTO member countries aiming to liberalize services …
Read MoreRegional Comprehensive Economic Partnership (RCEP)
The Regional Comprehensive Economic Partnership (RCEP) is a proposed mega-regional Free Trade Agreement (FTA) between 16 Asia-Pacific countries including the …
Read MoreRules of Origin (trade)
This term is related with international trade. Rules of Origin means identifying the origin of the commodity, ie, in which …
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