When the international transaction involves transfer of unique intangibles, the method to be applied for the purpose of determining arm's length price would be :

CS Executive · Tax Laws and Practice · PYQS · December 2017
When the international transaction involves transfer of unique intangibles, the method to be applied for the purpose of determining arm's length price would be :
(A) Comparable uncontrolled price method
(B) Resale price method
(C) Profit split method
(D) Cost plus method

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Income Tax

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