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International - Application of the Doctrine of Unjust Enrichment to Cases of Transfer Pricing Additions Involving the Import of Goods or Services and Cross-Border Loans

Country:
International
Author:
P.A. Vyas
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 3
Published:
23 April 2012
This article deals with the issue whether tax authorities under the garb of transfer pricing adjustments are justified in recovering more taxes and duties (taken collectively) from a related-party transaction compared to a similar unrelated-party transaction and suggests measures for the interlinking of values under different taxing statutes.
 
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