OakBridge Royalty and FTS By Sanjay Kumar, SP Singh, Sharad Goyal April 2023

OakBridge Royalty and FTS By Sanjay Kumar, SP Singh, Sharad Goyal April 2023

Royalty and FTS – Understanding Business and Tax Interplay seeks to put Business & Tax in the same bracket vis-à-vis the important subject of Royalty & FTS. It aims to emphasise on the increasing significance of Royalty & FTS payments for businesses, and the reasons for Intangibles gaining importance. It also delves into the process and mechanism of how the valuation should be accurately done. The book has attempted to bring out the business, economics, and tax perspective on all these topics.

Apart from many unique elements, there are two noteworthy elements that sets the book apart:

  • In-depth analysis of 92 royalty agreements between unrelated parties and their impact on businesses and
  • Exhaustive coverage of natural resource royalty.

The book is well suited to the tax practitioners, policy makers as well as students of business and economics; not only from India but also from developing countries, particularly in Asia and Africa.

Content of the Book is as follows –

  • Introduction
  • IPR
  • Royalty Taxation
  • Royalty Agreements and Payments
  • Taxation of FTS
  • Intangibles and Transfer Pricing
  • Transfer of Intangibles
  • Valuation of Intangibles
  • Taxation of Software
  • Epilogue

About Authors:

Sanjay Kumar is a tax partner with Deloitte India. He is also the public policy leader for Deloitte India and Deloitte Asia- Pacific. Sanjay was earlier with the Indian Revenue Service for more than 28 years. He teaches at Duke University, USA since 2007.

S P Singh (SP) is presently Senior Advisor to the Institute of Chartered Accountants of India (ICAI). He has worked with the Indian Revenue Service where he served for over two decades in various capacities. He then joined Deloitte India as Senior Director where he led several initiatives.

Sharad Goyal is a Chartered Accountant with 20 years of experience in public accounting and consulting. For over 12 years he worked with Deloitte, including 3 years’ secondment with Deloitte, Japan. He is also a Registered Valuer (Securities & Financial Assets) with IBBI. He currently runs consultancy practice under the name GSAP.

Weight0.8 kg
Book Author

Sanjay Kumar, SP Singh, Sharad Goyal

Binding

Hardbound

Edition

Edition April 2023

HSN

49011010

ISBN

9789395764384

Language

English

Publisher

Oakbridge

Reviews

There are no reviews yet.

Only logged in customers who have purchased this product may leave a review.

OakBridge Royalty and FTS By Sanjay Kumar, SP Singh, Sharad Goyal April 2023 OakBridge Royalty and FTS By S...

Original price was: ₹1,195.Current price is: ₹835.