Presentation is loading. Please wait.

Presentation is loading. Please wait.

METHOD OF COMPUTATION TNMM - PSM WIRC, Mumbai 25.10.2013 1.

Similar presentations


Presentation on theme: "METHOD OF COMPUTATION TNMM - PSM WIRC, Mumbai 25.10.2013 1."— Presentation transcript:

1 METHOD OF COMPUTATION TNMM - PSM WIRC, Mumbai 25.10.2013 1

2 25 th October 2013 Overall Demand raised by I.T. Department as on 30.09.2012 : Rs. 1,00,000 Crores (Appx $16 Billion) Transfer Pricing Adjustment 2012-2013 is Appx Rs.70,000* Crores ($ 11.30 Billion) Selection of method and to arrive at Arm’s Length price in Transfer Pricing is an Art *Source : Ministry of Finance “Tax Evasion by Foreign Companies, Press Information Bureau, GOI, (Aug 30, 2013), ($ = Rs.62 Conversion Rate) 2 WIRC, MUMBAI

3 25 th October 2013 Outcome of Tax Dispute : 2011-2012 % F – Favorable, % UF - Unfavorable Source : 16.4.2013. Standing Committee Report on Finance on Demand for Grants (2013-14), MOF 3 WIRC, MUMBAI

4 25 th October 2013 4 WIRC, MUMBAI

5 25 th October 2013 Source OECD – T.P. Methods, July 2010. 5 WIRC, MUMBAI

6 25 th October 2013 Source OECD – T.P. Methods, July 2010. 6 WIRC, MUMBAI

7 25 th October 2013 Source OECD – T.P. Methods, July 2010. 7 WIRC, MUMBAI

8 25 th October 2013 Source OECD – T.P. Methods, July 2010. 8 WIRC, MUMBAI

9 25 th October 2013 Source OECD – T.P. Methods, July 2010. 9 WIRC, MUMBAI

10 25 th October 2013 10 WIRC, MUMBAI

11 25 th October 2013 11 WIRC, MUMBAI

12 25 th October 2013 12 WIRC, MUMBAI

13 25 th October 2013 13 WIRC, MUMBAI

14 25 th October 2013 14 WIRC, MUMBAI

15 25 th October 2013 15 WIRC, MUMBAI

16 25 th October 2013 16 WIRC, MUMBAI

17 25 th October 2013 17 WIRC, MUMBAI

18 25 th October 2013 18 WIRC, MUMBAI

19 25 th October 2013 19 WIRC, MUMBAI

20 25 th October 2013 20 WIRC, MUMBAI

21 25 th October 2013 21 WIRC, MUMBAI

22 25 th October 2013 22 WIRC, MUMBAI

23 A-411, Safal Pegasus, 100ft Anand Nagar Road Prahalad Nagar, Satellite, Ahmedabad-380015 www.pkmodi.com, pkm@pkmadvisory.com (M) - +91 98240 14310 25 th October 2013 23


Download ppt "METHOD OF COMPUTATION TNMM - PSM WIRC, Mumbai 25.10.2013 1."

Similar presentations


Ads by Google