Western Regional Chapter of International Fiscal Association –Indian Branch Transfer Pricing Problems‚ Strategies and Documentation Recent International Case Law on Transfer Pricing by Nishith Desai The Taj Mahal Hotel‚ Mumbai January 21st & 22nd 2002 Nishith Desai Associates 2 TRANSFER PRICING Content I. II. Introduction History III. Select International cases US Cases 1. 2. 3. Compaq Computer Corporation V. Commissioner DHL Corporation and Subsidiaries V. Commissioner Texaco
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Quo vadis? Towards an effective predatory pricing provision Garth Campbell* The level of criticism directed at s 46 of the Trade Practices Act 1974 (Cth) for its inability to capture predatory pricing indicates that smaller businesses are extremely concerned about this practice. Such criticism reached its peak following the High Court’s decision in Boral Besser Masonry Ltd v ACCC (2003) 215 CLR 374‚ which rejected a claim of predatory pricing. Since then‚ the Birdsville Amendment and other recent
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Choosing a college major for some is easy; some people know exactly what they want to be when they grow up. For others‚ choosing a college major is probably one of the hardest decisions they will make in their life. It doesn’t help that there are now a lot of college courses and college programs among which you have to choose. There was once a time when choices were simple: good or evil‚ ketchup or mayonnaise‚ Bachelor of Science or Bachelor of Arts. Nowadays‚ you have to choose between shades
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Choosing a spouse is an important decision in life. Most of people do not want to live alone. But sometimes it is hard for them to decide what kind of person is right to be his or her spouse. The three main factors that need to be taken into consideration when choosing a spouse are attraction‚ communication‚ character and values‚ and money. The first consideration that inspires someone to have a spouse is feeling strong attraction to him or her. This can inspire someone and a good start to choose
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chron.com/different-types-pricing-strategy-4688.html Different Types of Pricing Strategy Pricing is one of the four elements of the marketing mix‚ along with product‚ place and promotion. Pricing strategy is important for companies who wish to achieve success by finding the price point where they can maximize sales and profits. Companies may use a variety of pricing strategies‚ depending on their own unique marketing goals and objectives. Premium Pricing Premium pricing strategy establishes a price
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Name Date Institution Operation Capacity Doughnuts are pastries made from dough and deep-fried. Fried pastries in the form of doughnuts have many forms from all over the world. They can be either savory or sweet depending on one’s preference. However‚ most people‚ like in the United States‚ prefer them as sweet treats that they mostly enjoy during breakfast or snacks for in between the day. Although some doughnuts are filled with pastry cream or jam‚ the most common one is
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Pricing is one of the most important elements of the marketing mix as it is the only mix‚ which generates a turnover for the organization; the remaining 3p’s are the variable cost for the organization. It costs to produce and design a product; it costs to distribute a product and costs to promote it. Price must support these elements of the mix. Pricing is difficult and must reflect supply and demand relationship (Constantinides‚ 2006). Pricing a product too high or too low could mean a loss of sales
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How Starbucks Uses Pricing Strategy for Profit Maximization by Tucker Dawson Last Thursday Starbucks raised their beverage prices by an average of 1% across the U.S‚ a move that represented the company’s first significant price increase in 18 months. I failed to notice because the price change didn’t affect grande or venti (medium and large) brewed coffees and I don’t mess with smaller sizes‚ but anyone who purchases tall size (small) brews saw as much as a 10 cent increase.The company’s third quarter
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http://www.bized.ac.uk Pricing Strategies Copyright 2006 – Biz/ed http://www.bized.ac.uk Pricing Strategies Copyright 2006 – Biz/ed http://www.bized.ac.uk Penetration Pricing Copyright 2006 – Biz/ed http://www.bized.ac.uk Penetration Pricing • Price set to ‘penetrate the market’ • ‘Low’ price to secure high volumes • Typical in mass market products – chocolate bars‚ food stuffs‚ household goods‚ etc. • Suitable for products with long anticipated life cycles
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Name: Chris Cohick Title of Article: What is Carrying Capacity? Author and Brief Background: Kip Adams‚ QDMA Director of Education & Outreach‚ northern U.S Date of Submission: June 27‚ 2009 Carrying Capacity When first inquiring into this article‚ it gave me the impression it was going to just define carrying capacity. After further looking into it‚ I then realized it relates carrying capacity to having a successful quality deer management area. The two concepts really go hand in hand
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