In today’s globalised economy, intangible assets play a critical role in driving business value, particularly for ...

There are circumstances where it may be necessary to transfer expenditures to a sponsored project. Cost transfers should be timely (within 90 days), fully documented, conform to university and sponsor ...

Q: What is a Cost Transfer? A: A cost transfer is any movement of expenses to a sponsored project via a journal entry (other than those resulting from a certified effort report or the payroll system).

ITAT Bangalore held that merely because the assessee has failed to prove any benefit from services received the disallowance ...

Beata is also a member of the BTRM Faculty founded by Professor Moorad Choudhry in London. Her main areas of specialization include: Funds Transfer Pricing, Interest Rate Risk in the Banking Book, ...

Transfer pricing concerns the prices charged between associated enterprises established in different tax jurisdictions for their intercompany transactions. The relationship threshold for transfer ...

Transfer pricing is an accounting mechanism to determine ... in goods which fulfil all the following conditions -- purchase cost of finished goods is 80% or more of the total cost pertaining ...