International Journal of Management, Public Policy and Research

MANAGING SUPPLY CHAIN IN CONTEXT OF TRANSFER PRICING

Prof. (Dr.) Pawan Kumar Chugan, Prof. (Dr.) Nilam Panchal — Mon, 01 Jul 2024 00:00:00 +0000

It is now very widely known that supply of good and services across the borders by the associated / related companies is subject to the high risk of having disputes with the taxation authorities for abuse of transfer pricing for their international operations which very often may result in litigations. Thus, managing the supply chain when it is related with transfer pricing is extremely important for the smooth conduct of business, This paper in this context, therefore, first explains the relevant concepts of supply chain operations between the associated companies with tax implications, transfer pricing, abuse of transfer pricing, Arm’s Length Pricing, Advance Pricing Agreement, Safe Harbour Rules and then explains how such risk of disputes and litigations may be minimized or even eliminated by adopting a suitable legitimate techniques as per the prescribed guidelines and laws of the national and international institutions enabling MNEs to supply tangible and intangibles to their associate companies without having any issues with the taxation authorities.

COMPARATIVE ANALYSIS OF FX AND GOLD RESERVES AMONG MAJOR ECONOMIES: A STUDY FROM Q1 2020 TO Q1 2024

Rinkeshkumar Mahida — Mon, 01 Jul 2024 00:00:00 +0000

In order to identify fluctuations, management approaches, correlations, and trends, this research examines the foreign currency (FX) and gold reserves of China, Japan, Switzerland, the United States, and India from Q1 2020 to Q1 2024. We found notable fluctuations in Switzerland's foreign exchange reserves via analysis of quarterly data, whereas the United States gold holdings remained steady. We discovered significant variations in resource management techniques using descriptive statistics and ANOVA. We also observed high cross-national correlations, indicating common impacts and interrelated economic policies.

The results show that whereas China's changing gold holdings show a more flexible response to changes in the economy, the USA and Switzerland maintain steady gold reserves, indicating cautious financial tactics. According to the report, nations with high levels of volatility should diversify their reserve assets, adopt cautious approaches, improve international economic coordination, evaluate policies on a regular basis, and use predictive analytics to foresee changes in the economy.

This research highlights the necessity for flexible and coordinated policies to sustain economic stability in a globally linked financial system. Overall, it offers insightful information on the reserve management procedures of major countries. By maximizing reserve management, policymakers may reduce risks and seize opportunities in a changing economic landscape. This is the goal of the proposals made here.

POVERTY ERADICATION OF SHIFTING CULTIVATORS THROUGH BAMBOO CULTIVATION: A CASE STUDY OF NORTH DISTRICT OF TRIPURA, INDIA

Dr. Sukanta Sarkar, Thijien Tharjiath Keat — Mon, 01 Jul 2024 00:00:00 +0000

The study makes an attempt to assess the poverty eradication of Jhumias through the bamboo cultivation in North Tripura district of Tripura. The present study is an empirical study based on both primary and secondary data. Primary data was collected with the help of a well-structured questionnaire from 120 bamboo cultivator households randomly (who previously involved in shifting cultivation) selected from the three subdivisions of the North Tripura district. The result indicates that poverty among the shifting cultivators are reduced after rehabilitation through the bamboo cultivation. The headcount index, poverty gap index, human poverty index and multidimensional poverty index showed that during shifting cultivation respectively 100 per cent, 87 per cent, 88.2 per cent and 90 per cent jhumias were fallen under the poverty line in North Tripura district. It means intensity of poverty were very high during the shifting cultivation period. Headcount index, poverty gap index, human poverty index and multidimensional poverty index showed that after rehabilitation of jhumias through the bamboo cultivation respectively zero per cent, zero per cent, 3.29 per cent and 0.3 per cent are under the poverty line. It means poverty among the jhumias are effectively reduced after bamboo cultivation. Thus the paper suggests that bamboo cultivation will be a useful strategy for rehabilitation of jhumias and poverty eradication.