RECENT TRENDS IN TRANSFER PRICING LITIGATION
Backdrop: Traditionally, the landscape on Transfer Pricing litigations globally as well as in India has seen high- impact, long-standing disputes […]
Transfer Pricing
Transfer Pricing
Transfer Pricing
BROAD CONTENTS OF TRANSFER PRICING STUDY REPORT
Background: Transfer Pricing Documentation around the world is prepared to justify the arm’s length price(‘ALP’) with respect to an international
Transfer Pricing
COMMON ERRORS IN PREPARATION OF FORM NO. 3CEB
With the advent of liberalization in 1991, India started to emerge as the new ‘global economic hotspot’ which resulted in
Transfer Pricing
OVERVIEW OF MASTER FILE+ COUNTRY-BY-COUNTRY REPORTINGPROVISIONS ALONG WITH THEIR COMPLIANCE REQUIREMENT
Introduction: The Master File (“MF”) and Country-by-Country Reports (“CbCR”) were introduced through Action 13 of the BEPS program. The BEPS
Transfer Pricing
BEYOND ARMS LENGTH PRICE: SAFE HARBOURS IN TRANSFER PRICING
BACKGROUND Global trade has significantly increased, creating an unprecedented level of integration in recent years. Globalisation and the rapid growth