Transfer Pricicng

7/30/2019 Transfer Pricicng

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]qhftneq _qkdkfiDchp}eq >


2/34

]qhftneq _qkde]ce hbjuf} dchqiem ycef jfe mk~ktkjf jn hf

jqihfkwh}kjf te``t ijjmt jq teq~kdet }j hfj}ceqmk~ktkjf& ]ce esdchfie kt kf}eqfh` hfm mjetfj} hnned} }ce jqihfkwh}kjft }j}h` th`et jq

pqjnk}&

Ah}}eq{ Mk~ktkjfHu}j Mk~ktkjf

]ce ckiceq }ce

}qhftneq pqkde }j

}ce hu}j mk~ktkjf,}ce & & &

iqeh}eq kt }ce

pqjnk} jn }ce

ah}}eq{ mk~ktkjf&


3/34

Jaged}k~et jn ]qhftneq _qkdet

_qj~kme ehdc autkfett ufk} yk}c }ce qe`e~hf}kfnjqbh}kjf k} feemt }j me}eqbkfe }cejp}kbub }qhme"jnn&

Kfmude ijh` djfiquef} medktkjft&

Ce`p }j behtuqe }ce edjfjbkd peqnjqbhfdejn }ce kfmk~kmuh` autkfett ufk}t& Tkbp`e }j ufmeqt}hfm hfm eht{ }j

hmbkfkt}eq&


4/34

]{pet jn }qhftneq pqkdkfi

be}cjmt Bhqle} pqkde

Djt}"ahtem ]qhftneq _qkdet

Hiqeebef} hbjfi Autkfett Ufk}t ]yj"T}ep _qkdkfi

_qjnk} Tchqkfi

]yj Te}t jn _qkdet

Upt}qehbNksem

djt}t hfm

pqjnk}


5/34

8& Bhqle} _qkde

]ce Nufmhbef}h` _qkfdkp`e kt }ch}

}ce }qhftneq pqkde tcju`m ae tkbk`hq }j }ce pqkde

}ch} yju`m ae dchqiem

kn }ce pqjmud} yeqe tj`m }j

ju}tkme dut}jbeqt jq

puqdchtem nqjb ju}tkme ~efmjqt&


6/34

Medktkjft but} ae bhme peqkjmkdh``{

njq ehdc pqjmud}7

8& Tjuqdkfi medktkjf7 Tcju`m }ce

djbphf{ pqjmude }ce pqjmud} kftkme

}ce djbphf{ jq puqdchte k} nqjb hfju}tkme ~efmjq:

1& ]qhftneq pqkde medktkjf7 Kn pqjmudem

kftkme h} ych} pqkde tcju`m }cepqjmud} ae }qhftneqqem ae}yeef pqjnk}

def}eqt:


7/34

]ce kmeh` Tk}uh}kjf

H Bhqle} pqkde"ahtem }qhftneq pqkde yk``kfmude ijh` djfiquefde kn h`` }ce djfmk}kjft

`kt}em ae`jy eskt}&

Djbpe}ef} _ejp`e Ijjm H}bjtpceqe

H Bhqle} _qkde

Nqeemjb }j Tjuqde Nu`` Kfnjqbh}kjf

Feij}kh}kjf


8/34

Djbpe}ef} _ejp`e 7T}hnn pejp`e kf~j`~em kf

feij}kh}kjf hfm hqak}qh}kjf jn }qhftneq pqkdet

but} ae djbpe}ef}&Ijjm H}bjtpceqe 7 Bhfhieqt but} qeihqm

pqjnk}hak`k}{ ht behtuqem kf }cekq kfdjbe

t}h}ebef}t ht hf kbpjq}hf} ijh`&

H Bhqle} _qkde 7]ce kmeh` }qhftneq pqkde kt

ahtem jf h ye``"et}ha`ktcem fjqbh` bhqle}

pqkde njq }ce kmef}kdh` pqjmud} aekfi

}qhftneqqem


9/34

Nqeemjb }j Tjuqde 7 ]ce au{kfi bhfhieq tcju`m ae

nqee }j au{ nqjb }ce ju}tkme hfm }ce te``kfi

bhfhieq tcju`m ae nqee }j te`` ju}tkme

Nu`` Kfnjqbh}kjf7 Bhfhieqt but} lfjy haju} }ce

h~hk`ha`e h`}eqfh}k~et hfm }ce qe`e~hf} djt}t hfmqe~efuet jn ehdc&

Feij}kh}kjf7 ]ceqe but} ae h tbjj}c`{ yjqlkfibedchfktb njq feij}kh}kfi djf}qhd}t ae}yeef

autkfett ufk}t&


10/34

Djft}qhkf}t jf Tjuqdkfi

Kf qeh` `kne nqeemjb }j tjuqde bkic} fj} aenehtka`e& Bhfhieqt bh{ fj} ch~e }cenqeemjb }j bhle tjuqdkfi medktkjft kf

nj``jykfi djfmk}kjft 7

@kbk}em Bhqle}t

Esdett jq Tcjq}hie jn Kfmut}q{ Dhphdk}{


11/34

@kbk}em Bhqle}t

Kf bhf{ djbphfket bhqle}t njq }ce au{kfi jq te``kfipqjnk} def}eqt bh{ ae `kbk}em aedhute jn 7

]ce eskt}efde jn kf}eqfh` dhphdk}{ bkic} `kbk} }ce

me~e`jpbef} jn es}eqfh` thèt&

Kn h djbphf{ kt }ce tjè pqjmudeq jn h mknneqef}kh}empqjmud} fj ju}tkme tjuqde eskt}t&

Kn h djbphf{ cht kf~et}em tkifknkdhf}`{ kf nhdk`k}ket

k} kt uf`kle`{ }j ute ju}tkme tjuqdet ufètt }ceju}tkme te``kfi pqkde hppqjhdcet }ce djbphf{t

~hqkhaè djt} yckdc kt fj} utuh`&


12/34

Djbphf{ medkmet }ce djbpe}k}k~e pqkdekn k} mjet fj}

au{ jq te`` }ce pqjmud} kf hf ju}tkme bhqle} a{ 7

8& _ua`ktcem bhqle} pqkdet&

1& Bhqle} pqkdet te} a{ akmt&4& Kn }ce pqjmud}kjf pqjnk} def}eq te``t tkbk`hq

pqjmud}t kf ju}tkme bhqle}t&

=& Kn }ce au{kfi pqjnk} def}eq puqdchte tkbk`hq

pqjmud}t nqjb }ce ju}tkme bhqle}&

@kbk}em Bhqle}t#djf}m&+


13/34

Esdett jq Tcjq}hie jn Kfmut}q{

Dhphdk}{

]ce te``kfi pqjnk} def}eq dhffj} te`` }j }ceju}tkme bhqle} h`` k} dhf pqjmude}ch} kt k}cht esdett dhphdk}{&

]ce au{kfi pqjnk} def}eq dhffj} ja}hkf }cepqjmud} k} qexukqet nqjb }ce ju}tkme yck`e

}ce te``kfi pqjnk} def}eq kt te``kfi }j }ceju}tkme& ]ckt tk}uh}kjf jdduqt ycef }ceqe kth tcjq}hie jn dhphdk}{ kf }ce kfmut}q{&


14/34

1&Djt}"Ahtem ]qhftneq _qkdet

Kn djbpe}k}k~e pqkdet hqe fj} h~hk`haè}qhftneq pqkdet bh{ ae te} jf }ce ahtkt jndjt} pùt h pqjnk}&

Mkthm~hf}hiet7

8& djbpès }j dh`du`h}e

1& qetu`}t ètt th}ktnhd}jq{ }chf h bhqle}"ahtem pqkde&

]yj medktkjft but} ae bhme kf h djt}"ahtem}qhftneq pqkde t{t}eb7 #8+ cjy }j menkfe djt}hfm #1+ cjy }j dh`du`h}e }ce pqjnk} bhqlup&


15/34

]ce Djt} Ahtkt7 ]ce utuh` ahtkt ktt}hfmhqm

djt}t& Hd}uh` djt}t tcju`m fj} ae utem

aedhute pqjmud}kjf kfennkdkefdket yk`` ae

phttem jf }j }ce au{kfi pqjnk} def}eq& Knt}hfmhqm djt}t hqe utem hf kfdef}k~e kt

feemem }j te} }kic} t}hfmhqmt hfm kbpqj~et}hfmhqmt&

_qjnk} Bhqlup7 Kf dh`du`h}kfi }ce pqjnk}

bhqlup }ceqe h`tj hqe }yj medktkjft7#8+ ych} }ce pqjnk} bhqlup kt ahtem jf hfm

#1+ }ce `e~e` jn pqjnk} h``jyem&


16/34

Upt}qehb nksem Djt}t hfm _qjnk}

E~ef kn }ce nkfh` pqjnk} def}eq yeqe hyhqe jn }ce upt}qehb

nksem djt}t hfm pqjnk} k} bkic} ae qe`ud}hf} }j qemude k}t

jyf pqjnk} }j jp}kbkwe djbphf{ pqjnk}& Be}cjmt }ch}

djbphfket ute }j bk}kih}e }ckt pqja`eb hqe metdqkaem

ae`jy&

Hiqeebef} hbjfi Autkfett Ufk}t

]yj"T}ep _qkdkfi

_qjnk} Tchqkfi

]yj Te}t jn _qkdet


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4&Hiqeebef} hbjfi Autkfett Ufk}t

Tjbe djbphfket et}ha`ktc h njqbh`bedchfktb yceqea{ qepqetef}h}k~e nqjb}ce au{kfi hm te``kfi ufk}t bee} peqkjmkdh``{

}j medkme jf ju}tkme te``kfi pqkdet hfm }cetchqkfi jn pqjnk}t njq pqjmud}t yk}ctkifknkdhf} upt}qehb nksem djt}t hfm pqjnk}&


18/34

=&]yj"T}ep _qkdkfi

Kfdùmet }yj dchqiet7

8& Njq ehdc ufk} tj`m h dchqie kt bhme }ch} kt exuh`

}j }ce t}hfmhqm ~hqkhaè djt} jn pqjmud}kjf&

1& H peqkjmkd #utuh``{ bjf}c`{+ dchqie kt bhme }ch}

kt exuh` }j }ce nksem djt}t httjdkh}em yk}c }ce

nhdk`k}ket qeteq~em njq }ce au{kfi ufk}& Jfe jqaj}c jn }cete djbpjfef}t tcju`m kfdùme h pqjnk}

bhqikf&


19/34

Eshbpè

]ce }qhftneq pqkde jn -88 peq ufk} kt h ~hqkhaè djt}tj nhq ht Ufk} [ kt djfdeqfem& Cjye~eq }cedjbphf{t ~hqkhaè djt} njq pqjmud} H kt -5 peq

ufk}& ]cut Ufk} [ mjet fj} ch~e }ce qkic}

kfnjqbh}kjf }j bhle hppqjpqkh}e tcjq}"}eqb

bhqle}kfi medktkjft&

Kn Ufk} [ lfey }ce djbphf{t ~hqkhaè djt}t, njq

eshbpè k} dju`m thne`{ }hle autkfett h} ètt }chfk}t fjqbh` pqkde ufmeq deq}hkf djfmk}kjft&


20/34

]yj"t}ep pqkdkfi djqqed} }ckt pqjaèb a{

}qhftneqqkfi ~hqkhaè djt} jf h peq"ufk}ahtkt hfm }qhftneqqem nksem djt} hfm pqjnk}jf h ùbp tub ahtkt&

Ufmeq }ckt be}cjm }qhftneq pqkde njq pqjmud}H yju`m ae - 5 njq ehdc ufk} }ch} Ufk} [puqdchtet pùt -1???? peq bjf}c njq nksem

djt} pùt -8???? peq bjf}c njq pqjnk}7-15??? #5??? ufk}t ' -5 peq ufk}+, -4????

njq nksem djt}t , -8???? njq pqjnk} 2 h }j}h`

jn -55???


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Kn }qhftneqt jn pqjmud} H kf h deq}hkf bjf}c hqe h} }ce

esped}em hbjuf} jn 5??? ufk}t

ufmeq }ce }yj"t}ep be}cjm Ufk} [ yk`` ph{ }ce ~hqkhaè djt}jn -15??? #5??? ufk}t ' -5 peq ufk}+ pùt -4???? njq nksemdjt}t hfm pqjnk} 2 h }j}h` jn -55???&]ckt kt }ce thbe hbjuf} k} yju`m ph{ Ufk} S kn }ce }qhftneqpqkde yeqe -88 peq ufk} #5??? ' -88 2 -55???+&

Kn }qhftneq kf hfj}ceq bjf}c yeqe ètt th{t =??? ufk}t Ufk} [ yju`m ph{ -5???? #\=??? ' -5R , -4????+ ufmeq }ce}yj"t}ep be}cjm djbphqem yk}c }ce -==??? k} yju`m ph{ kn}ce }qhftneq pqkde yeqe -88 peq ufk} #=??? ' -88+&

]ce mknneqefde kt k}t pefh`}{ njq fj} utkfi h pjq}kjf jn Ufk}St dhphdk}{ }ch} k} cht qeteq~em& Djf~eqte`{ Ufk} [ yju`mph{ ètt ufmeq }ce }yj"t}ept be}cjm kn }ce }qhftneq yeqe bjqe}chf 5??? ufk}t kf h ik~ef bjf}c& ]ckt qepqetef}t }ce th~kfitUfk} S yju`m ch~e aedhute k} dju`m pqjmude }ce hmmk}kjfhùfk}t yk}cju} kfduqqkfi hmmk}kjfh` nksem djt}t&


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_jkf}t }j djftkmeq haju} }ce }yj"t}ep pqkdkfi

be}cjm7

]ce bjf}c`{ dchqie njq nksem djt}t hfm pqjnk}tcju`m aefeij}kh}em peqkjmkdh``{&

Xuet}kjft bh{ ae qhktem haju} }ce hdduqhd{ jn }ce

djt} hfm kf~et}bef} h``jdh}kjf&

Ufmeq }ckt pqkdkfi t{t}eb }ce bhfunhd}uqkfiufk}t pqjnk} peqnjqbhfde kt fj} hnned}em a{ }ce

th`et ~j`ube jn }ce nkfh` ufk}&

]ceqe dju`m ae h djfn`kd} ae}yeef }ce kf}eqet}t jn}ce bhfunhd}uqkfi ufk} hfm }cjte jn }ce djbphf{&

]ckt be}cjm kt tkbk`hq }j }ce }hle jq ph{ pqkdkfi&


24/34

5& _qjnk} Tchqkfi

]ckt t{t}eb jpeqh}et ht nj``jyt7"

8+]ce pqjmud} kt }qhftneqqem }j bhqle}kfi ufk}h} T}hfmhqm ~hqkha`e djt}&

1+Hn}eq te``kfi jn pqjmud} }ce autkfett ufk}tchqet }ce djf}qkau}kjf ehqfem yckdc ktTe``kfi pqkde"^hqkha`e Djt} . bhqle}kfi djt}&

Djf}qkau}kjf 2 T&_#^&D& , B&D&+


25/34

_qja`ebt jn pqjnk} tchqkfi t{t}eb

Hqiubef} j~eq }ce yh{ jn mk~kmkfi pqjnk}t

ae}yeef }yj pqjnk} def}eqt&

Hqak}qhq{ mk~kmkfi up }ce pqjnk} ae}yeef ufk}t

mjet fj} ik~et ~h`km kfnjqbh}kjf jf }ce pqjnk}hak`k}{

jn ehdc ufk}&]ce bni& ufk}t djf}qkau}kjf mepefmt upjf }ce

bhqle}kfi ufk}t hak`k}{&

Bhfunhd}uqkfi ufk} bh{ peqdek~e }ckt ufnhkq

ahm tk}uh}kjf&


26/34

>&]yj Te}t jn _qkdet

Kf }ckt be}cjm }ce bhfunhd}uqkfi ufk}t

qe~efue kt dqemk}em h} }ce ju}tkme th`et hfm}ceau{kfi ufk} kt dchqiem}ce }j}h` t}hfmhqm

djt}t&

]ce mknneqefde kt dchqiem }j h cehmxuhq}eqt

hddjuf} hfm e`kbkfh}em ycef }ce autkfett

ufk}t t}h}ebef}t hqe djftj`kmh}em&


27/34

Jp}kjfh` Ute jn Teq~kde

Kf tjbe dhtet bhfhiebef} bh{ medkme }ch}autkfett ufk}t dhf dcjjte yce}ceq }j utedef}qh` teq~kde ufk}t& Autkfett ufk}t bh{

pqjduqe }ce teq~kde nqjb ju}tkme me~e`jp}cekq jyf dhphak`k}{ jq dcjjte fj} }j ute }ceteq~kde h} h``&


28/34

Hmbkfkt}qh}kjf jn ]qhftneq _qkdet

Kf }ckt ted}kjf ye mktdutt cjy }ce teèd}em}qhftneq pqkdkfi pj`kd{ tcju`m ae

kbpèbef}em7

Feij}kh}kjf Hqak}qh}kjf . djfn`kd}t Qetjù}kjf

_qjmud} d`httknkdh}kjf


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Feij}kh}kjfKf bjt} djbphfket autkfett ufk}t feij}kh}e }qhftneq

pqkdet yk}c ehdc j}ceq< }ch} hqe }qhftneq pqkdet hqefj} te} a{ h def}qh` t}hnn iqjup&

_eqchpt }ce bjt} kbpjq}hf} qehtjf njq }ckt kt }ceae`ken }ch} et}ha`ktckfi te``kfi pqkdet hfm hqqk~kfi h}th}ktnhd}jq{ puqdchte pqkdet hqe hbjfi }ce pqkbhq{

nufd}kjft jn `kfe bhfhiebef}& Kn cehmxuhq}eqtdjf}qj` pqkdkfi `kfe bhfhiebef}t hak`k}{ }j hnned}pqjnk}hak`k}{ kt qemudem&

@kfe bhfhieqt tcju`m fj} tpefm hf ufmue hbjuf} jn

}kbe jf }qhftneq pqkde feij}kh}kjft&


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Hqak}qh}kjf hfm Djfn`kd} Qetjù}kjfHqak}qh}kjf yk}c h njqbh` t{t}eb aj}c phq}ket tuabk} h

yqk}}ef dhte }j }ce hqak}qh}jq& ]ce hqak}qh}jq qe~keyt }cekqpjtk}kjft hfm medkmet jf }ce pqkde tjbe}kbet yk}c }ce

httkt}hfde jn j}ceq t}hnn jnnkdet&

]ceqe dhf ae ykme`{ mknneqef} meiqeet jn njqbh`k}{ kf }qhftneqpqkde hqak}qh}kjf&

H} jfe es}qebe }ce qetpjftkak`k}{ njq hqak}qh}kfi mktpu}et

kt httkifem }j h tkfiè esedu}k~e }ce nkfhfdkh` ~kde

pqetkmef} jq esedu}k~e ~kde pqetkmef} njq eshbpè ycj

}h`lt }j autkfett ufk} bhfhieqt kf~j`~em hfm }cef jqh``{

hffjufdet }ce pqkde&


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]ce j}ceq es}qebe kt }j te} up h djbbk}}ee&

Utuh``{ tudc h djbbk}}ee yk`` ch~e }cqeeqetpjftkak`k}ket7

#8+ te}}kfi }qhftneq pqkde mktpu}et

#1+ qe~keykfi tjuqdkfi dchfiet hfm

#4+ dchfikfi }ce }qhftneq pqkde qu`et ycef

hppqjpqkh}e&


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_qjmud} D`httknkdh}kjf

Tjbe djbphfket mk~kme pqjmud}t kf}j }yjbhkf d`httet7

D`htt K kfd`umet h`` pqjmud}t njq yckdc

tefkjq bhfhiebef} yktcet }j djf}qj`tjuqdkfi& ]cete yju`m fjqbh``{ ae `hqie"~j`ube pqjmud}t< pqjmud}t njq yckdc fjju}tkme tjuqde eskt}t&

D`htt KK kt h`` j}ceq pqjmud}t& D`htt KKpqjmud}t hqe }qhftneqqem h bhqle} pqkdet&


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]ce tjuqdkfi jn D`htt K pqjmud}t dhf ae dchfiem

jf`{ a{ peqbkttkjf jn def}qh` bhfhiebef}&

]ce tjuqdkfi jn D`htt KK pqjmud}t kt me}eqbkfem a{

}ce autkfett ufk}t kf~j`~em& Aj}c }ce au{kfi hfm }ce

te``kfi ufk}t hqe nqee }j meh` ek}ceq kftkme j ju}tkme

}ce djbphf{&

Ufmeq }ckt hqqhfiebef} bhfhiebef} dhf

djfdef}qh}e jf }ce tjuqdkfi hfm pqkdkfi jn hqe`h}k~e`{ tbh`` fubaeq jn ckic"~j`ube pqjmud}t&

Qu`et njq }qhftneq pqkdet yju`m ae et}ha`ktcem utkfi

}ce ~hqkjut be}cjmt metdqkaem kf }ce pqedemkfi

ted}kjf ht hppqjpqkh}e&


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