Digital Repository

How to Treat in Transfer Pricing Requirement?

Show simple item record Keerthirathne, D.G.I.C. Bandara, R.M.S. 2016-03-17T05:07:26Z 2016-03-17T05:07:26Z 2016
dc.identifier.citation Keerthirathne, D.G.I.C. & Bandara, R.M.S. 2016. How to Treat in Transfer Pricing Requirement?. Case Studies in Accounting “Bridging the Gap”, 03: pp. 67-68. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. en_US
dc.description.abstract XYZ (Pvt) Ltd is a fully owned subsidiary of the PQR Holdings PLC. Its main business operation is providing telecommunication services and solution. XYZ (Pvt) Ltd has faced to a credit shortage issue as it provide services on credit basis. XYZ (Pvt) Ltd had two alternatives to funding cash requirement to its telecommunication projects, alternatives are by taking Bank loan with average market rate or funding through its parent company with reduced or no interest. XYZ (Pvt) Ltd with influence of PQR Holdings PLC will accepting second alterative which obtain tax saving in group perspective. In this scenario XYZ (Pvt) Ltd will be able to continue its business operations and subsequent settlement of loan will be taken place with zero or reduced interest. en_US
dc.language.iso en en_US
dc.publisher Department of Accountancy, University of Kelaniya en_US
dc.title How to Treat in Transfer Pricing Requirement? en_US
dc.type Article en_US

Files in this item

This item appears in the following Collection(s)

Show simple item record

Search Digital Repository


My Account