Royalty And FTS Understanding Business and Tax Interplay by Sanjay Kumar, S P Singh, Sharad Goyal

Description

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.