Chidananda Jena

direct tax alp transfer pricing vat value added tax tax reform liabilities assets accounting policies cash flow statement modified cash ipsas government accounting standards ipsas cash ipsas accounting standards accrual ipsas gst arms' length principle income tax un model oecd model profit shifting international taxation indirect tax goods & service tax tp customs excise sales tax general sales tax dtc corporate tax direct tax code wealth tax mat arm length principle anti avoidance double taxation tax policy reform business process reengineering bpr commercial taxes e-governance indirect tax reform governance reform