ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by K V K RanganathanSubscribe to K V K Ranganathan

Risk-based Audits for Transfer Pricing

In view of the serious risk faced by the Indian exchequer on account of illicit financial outflows via transfer mispricing practices by multinational corporation–affiliated firms, an appropriate tax policy path shall be oriented towards a more thorough and stricter scrutiny of their transactions in future. The current policy approach of minimising the tax audits faced by these firms based on initial risk assessment should ensure careful profiling of risks and strategic audit design considering various risk factors.


Indian Joint Ventures Abroad-With Special Reference to Islamic Countries

With Special Reference to Islamic Countries K V K Ranganathan Broadly speaking, South-South co-operation can he achieved through : (i) transfer of technology; (ii) transfer of managerial expertise; (iii) transfer of manpower; and (iv) by undertaking investments through joint venture projects by private and public sector undertakings in other developing countries. The present study reviews the development co-operation through promotion of joint venture projects as set up by Indian private and public sector undertakings in other countries in general and the Islamic countries in particular.

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