Tax Policy and FDI Influence of Transfer Pricing

Tax Policy and FDI Influence of Transfer Pricing
FOREWORD BY M.C. JOSHI (Chairman) Central Board of Direct Taxes Ministry of Finance


By  Ganapati Bhat

ISBN No.: 9789380574288

Pages: xvi+345p

Edition: 2012 (Hardback)

Price: Rs 995.00


About The Book

Hall mark of Globalization is the emergence and dominance of Multinational Corporations(MNCs). Foreign Direct Investment (FDI) implies minimum two entities-mostly incorporated- situated in two different nations. The transactions between these entities that are having common control and management of running of these entities give rise to the question of how to decide the price of commercial transactions between them, since they are not happening in an open market but occurring within the same group. This is the issue of transfer pricing. Tax differentials between two tax jurisdictions are expected to cause transfer pricing manipulations resulting into profit shifting from high tax jurisdiction to low tax jurisdiction.
Tax policy of a Government can affect the pre-investment decision of an enterprise about the locational choice as well as post investment decision of the investor as to where to show the profit; either in the host country or in home country or in some other country if the foreign direct investor has establishments in more than two countries. Therefore Tax Policy, FDI and Transfer Pricing are closely connected issues. This book analyses the linkages between these concepts theoretically as well as empirically using primary as well as secondary data. India is actively promoting FDI. This book also examines the performance of FDI in India and how and why it is distributed across different states. The legislative and administrative measures used by Government of India and the prevalent legal and governmental practices followed by other Nations to protect the revenue base and the short comings of these measures are discussed in this book.

About the Author

Ganapati Bhat hails form Karnataka and has done his Masters in Economics from Gokhale Institute of Politics Economics, Pune. He is an Indian Revenue Service Officer from the 1989 Batch of Civil Service and has worked in various capacities in Government of India and Income Tax Department. He was on deputation to Research and Information System for Developing Countries, a Delhi based Think Tank and participant in the Managing Global Governance Programme at Bonn, Germany. He is awarded Ph.D for his thesis titled ' Tax Policy, Transfer Pricing And Foreign Direct Investment: The case of India' by Department Of Economics Jamia Millia Islamia (A Central University),New Delhi in 2010. He has specialized in the area of Transfer Pricing Law. Presently he is working as Commissioner of Income Tax at Delhi.

Repositioning Libraries for User Empowerment : Policy, Planning and Technology

Repositioning Libraries for User Empowerment : Policy, Planning and Technology 


By  Dr.Tariq Ashraf, Akhtar Parvez, Dr.Jaideep Sharma and UN Mathu

ISBN No.: 9789380574295

Pages: xix+443p

Edition: 2012 (Paperback)

Price: Rs 1600.00   

Urban Development and Sustainable transport

Urban Development and Sustainable transport
By  P. Anbalagan

ISBN No.: 9789380574240

Pages: xix+324p

Edition: 2012 (Hardback)

Price: Rs 895.00

About the Book

Urban transport is the artery of urban economy which is also an integral part of overall economy. The widespread urbanization has occurred during the post-industrial revolution across the world. The urban transport includes subways, pedestrian footpaths, parking lots, flyovers, roads, railways, metro transport and public transport. In India, railways and roadways are the important modes of transport in the urban centres. The rapid increase of personalized motor vehicles in the last two decades is the major challenge to the sustainable development. In India, about one-third of our population is living in urban areas in 2011. The growth rate of motor vehicles is higher than that of population growth rate and GDP growth rate. As a result, inadequate road surface, poor traffic management, inadequate parking, lack of infrastructure for pedestrians and cyclists, poor public transport services and environmental degradation in urban areas are the major challenges for sustainable transport in urban India.

Against this backdrop, this book discusses the national and local perspectives of sustainable transport in the context of urban development and provides discussion on some of the major issues relating to urban transport in the Indian context. This book is divided into three broad categories viz. i) Sustainable Urban Transport ii) Regional Diversification of Urban Transport and iii) Environmental Implications of Urban Transport, which are sub-divided into 16 chapters besides the introductory chapter. The volume consolidates the views of experts from leading universities and colleges, planners and researchers on Indian urban transport sector. Sustainable urban transport, demand analysis of transport, parking demand, importance of non-motorized transport, inter-city transport issues, urban transport facilities, state transport undertakings, transport policies and environmental aspects are discussed in detail in this book. As this volume deals with various aspects of urban transport sector, it will benefit young researchers, scholars, academicians, planners, policy-makers, administrators and social scientists.

Political Parties in India

Political Parties in India



By  M.L. Ahuja


ISBN No.: 9789380574271


Pages: xx+372p


Edition: 2011 (Hardback)


Price: Rs 1195.00




ABOUT THE BOOK


Anna Hazare's movement in India during 2010-11 has brought out an awakening among the people, thus creating ripples in Indian politics. Therefore, there is a need for the intelligentsia to know the performance of political parties, the electoral system, the working of political alliances, governance through coalition and the impact of Anna Hazare's movement on Indian politics.


This book, Political Parties in India: Formation, Superintendence, Alliances and Coalition, studies the formation, their superintendence, surveys the historical background, ideologies, the process of elections, and development of political parities who have braved through successive general and state elections in independent India. They are classified into National Parties, State Parties, and Unrecognized Parties. The book covers all those parties which have presence in Parliament. A chapter on Emergence and Pangs of Coalitions traces the reasons that led to the growth of coalitions at the Central and State levels and studies their parameters. A separate chapter on the “Triumph of Indian Democracy” studies the new scenario which has emerged due to the historic movement. 


The book should be of interest to the students and teachers of political science, political scientists, political parties and general readers who wish to know about the current political scenario in India.


ABOUT THE AUTHOR


Mr M.L. Ahuja, MA, DLL, DCS, is the author of more than 30 books. He is the recipient of Janseva Sadbhavna Award (2006), Bharat Gaurav Award (2007) and Rajiv Gandhi Rashtriya Ekta Samman (2009). He had been the Area Representative of International Association of Orientalist Librarians for three years, and is Executive Secretary of Afro-Asian Book Council. He is associated with Publishing Industry in India since 1959, has traveled extensively both within and outside India, and has presented papers at several national and international seminars.

Rock Art of the S-Belt in Central India (Based on the Discoveries of Late Prof. Shankar Tiwari)

Rock Art of the S-Belt in Central India (Based on the Discoveries of Late Prof. Shankar Tiwari)

By  Pushpa Tiwari , Om Prakash Misra

ISBN No.: 9789380574233

Pages: 125p

Edition: 2011 (Hardback)

List Price: Rs 1850.00


About the Book

Rock Art of the S-Belt in Central India book is based on the discovery of late Prof. Shankar Tiwari, a well know and pioneer school in rock art, research cultural, geography, archaeology and natural history. The Rock painting of this region was discovered by him. on the basis of study of these rock paintings which belongs to the Mesolithic, Chalcolithic, Early history periods. Various scenes have also been noticed from these rock shelters. In this book rare photographs and the research papers written by Prof. Tiwari included here. The inter disciplinary archaeological exploration on rock art will be useful to the students and researcher of archaeology, who would like to corelate the discipline to other natural and social science.

An excellent coloured transparencies nearly thousands which were taken by the Prof. Tiwari himself, from these collection selected nearly 75 photographs have been taken of the various dimensions and some line drawings enhanced the beauty and value of the book, which certainly is a most welcome addition to the field of publications on Indian rock art and archaeology.

About the Author

Smt. Pushpa Tiwari born in 1945 in Gadarwada of Narsinghpur district of Madhya Pradesh. She is very much known to the scholars as the wife of late Prof. Shankar Tiwari, who discovered of the kutumbsar Cave and vanishing subterranean biological species in Baster and rock art site in the S-Belt.

She worked for All India Radio(Akashwani) Bhopal for more than 20years and still she is attached with the various social and cultural activities. She devoted her life to highlight the discoveries made by Prof. Tiwari through publications in book form. Her first book in Hindi on Kutumbsar cave of Baster and second book as co-author on the coins collected by Prof. Tiwari known as, Early Coins from Narmada Valley. She also published the research papers based on rock paintings of S-Belt. Presently she is writing a book on kutumbsar cave with illustrations.

Dr. Om Prakash Misra is the Epigraphist in the Directorate of Archaeology, Arcgives and Museums, Madhya Pradesh, Bhopal. He has the credit of the Ph.D. and D.litt. Degrees. He is also a fellow of Royal Asiatic Society of London. He is the author and co-author of Mothergoddess in Central India, Iconography of the saptamatrikaa, Masterpieces of Madhya Pradesh, Archaeological Excavations in Madhya Pradesh and Chhatisgarh, Discovering Vidisha and The Chambal Valley : A Heritage treasure, Bounteous tree-treasures of Indian Art and Culture, Krishnasmriti-Prof. K.D.Bajpai, Commomorative volume and Associate Editor of Puratan-Journal of the Directorate of Archaeology, Archives and Museums, Madhya Pradesh and other books related to the district survey reports.

He was the Director for Archaeological excavations in Madhya Pradesh i.e. Ninnore, Chhipaner, Godarmau, Kalyanpura, Kavathi, Chhotabarda, Chhalpakala, Gannour, Maruchichili and Navalkhera etc. He also attended the excavations at Dangwada, Piplyalorka, Nandur, Atudkhas, Sarangpur, Besnagar and Veerapuram. He was the curator of Indira Kala Sangeet Vishvavidyalaya, Khairagarh Museum, District Museum, Rajgarh and Hoshangabad for more than five years, presently he is in the curator, State Museum, Bhopal and incharge of publication and publicity and Exploration and Excavations work of the Directorate of Archaeology, Madhya Pradesh.

Dr. Misra is a life member of Indian Institute of Public Administration,Delhi, Indian Archaeological Society, Delhi, Rock art Society of India,Agra and Indian Art History Congress, Guahati etc.