A disregard of modern capitalism & competitive economics PART I: Introduction To the Concept of Transfer Pricing in relation to AMP The issue of Arm’s Length Pricing (ALP) was first discussed in 1936 in Art. 6 of the League of Nations Draft Convention on the Allocation of Profits and Property of International Enterprises. Later, Art
Indian Transfer Pricing Regulations (TPR) On Advertising, Marketing & Sales Promotion (AMP) Expenses
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