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Please use this identifier to cite or link to this item: http://repository.kln.ac.lk/handle/123456789/12197
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dc.contributor.authorKeerthirathne, D.G.I.C.
dc.contributor.authorBandara, R.M.S.
dc.date.accessioned2016-03-17T05:07:26Z
dc.date.available2016-03-17T05:07:26Z
dc.date.issued2016
dc.identifier.citationKeerthirathne, 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.identifier.urihttp://repository.kln.ac.lk/handle/123456789/12197
dc.description.abstractXYZ (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.isoenen_US
dc.publisherDepartment of Accountancy, University of Kelaniyaen_US
dc.titleHow to Treat in Transfer Pricing Requirement?en_US
dc.typeArticleen_US
Appears in Collections:Volume 03 - 2016

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