In consonance with globalization, the International Transfer Pricing (ITP) rules have also been introduced in the countries, where they did not exist, or reformed as per the OECD guidelines in a number of countries where they already existed. In many countries the process of revamping these...

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,...

The COVID-19 outbreak has challenged Indian Banking sector adversely. The pandemic is impacting the Banking sector in multiple ways—from business continuity issues and operational considerations to the overall financial outlook. Indian Banks reported Increase in NPAs, demand of credit and in...

One question that has bothered most finance managers over several decades is the decision on whether to pay or not to pay dividends. Dividend decisions are important because they determine what funds flow to investors and what funds are retained by the firm for investment. Dividend yield has a...

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...

CSR has been major component for the welfare of society. This study examines whether corporate social responsibility (CSR) towards primary stakeholders influences the financial and the non-financial performance (NFP)of Indian firms. Data on CSR were collected from 25 senior-level managers...

Gold has always been contemplate an attractive investment in India and its excellent performance in recent years has substantially confirmed the wisdom of that tradition. When markets are volatile the investors are into panic and so they tend to move out the risky assets they have invested such...

Banking is a highly information-intensive industry. Customers demand accurate information regarding their accounts and this information need to be easily accessible. As a result information technology is extensively used in the collection, processing and output of information to users and...