Firms operating with foreign collaborations (FCA units) have been facing a high degree of dependence on the parent MNEs (Multi-national Enterprises) compared to their local counterparts (Non-FAC units) owing to reasons like larger imports of raw materials, machinery, equipments and spares by...

Transfer pricing rules in India, were introduced in 2001, however, there are issues of tedious documentation, complicated procedures, rigorous penalties. Therefore, this subject has emerged as biggest source of courtroom battles. Recently, system has been improved by incorporating APAs, SHRs,...

Ever since the transfer pricing rules introduced in India and China they have undergone various updates based upon the requirements and need of countries and trade organisations. Concepts of the APA and SHRs have also been incorporated in their transfer pricing legislations and both countries...

The impact of foreign collaborations or international technology transfers in developing host countries has been a major bone of contention. Literature on this subject has varied views and the role of MNCs in and the sharing of the net benefits between the technology givers and technology takers...

Overseas investors’ confidence is an important factor that attracts FDI. The tax and regulatory policy in the respective countries can either be a major attraction or repulsion, as far as investor sentiment is concerned. In India, this issue has had many references in the literature. To bypass...

Technology import raises industrial competitiveness through increased productivity and efficiency of the concerned units. Thus, it is necessary for developing countries to have liberal regimes in favor of technology import. Increases in productivity and efficiency lead to competitiveness....

The costs of doing business internationally are many. Economizing on such costs is essential to be globally competitive. In this context, a rather overlooked area of cost reduction is the refund of global VAT incurred abroad on business expenses. A large number of exporters across the world do...

World trade of goods and services is based upon the global supply chain and logistics management, and its flow is determined by the drivers of supply chain management. For a company to be successful in the new millennium where a paradigm shift has taken place it becomes necessary that its supply...