TRANSFER PRICING DISPUTE ON â??MARKETING INTANGIBLESâ?? IN THE POST BEPS SCENARIO
Introduction India has emerged as the leading jurisdiction in terms of transfer pricing litigation and jurisprudence. The Indian transfer pricing landscape thus far is...
TRANSFER PRICING ASPECTS OF BUSINESS RESTRUCTURING
Introduction Transfer pricing is an art and not an exact science. Indian TP regulations and also international practices in the transfer pricing arena are fast evolving....
TRANSFER PRICING â?? ART, SCIENCE OR LAW
“Transfer pricing is not an exact science but a method of legitimate quantification which requires exercise of judgment on the part of the tax administration and the...
Synopsis 1. Summary of the decision 2. Comments Summary of the decision The assessee IJM (India) Infrastructure Ltd. (“IJM”), was an...
TRANSFER PRICING AND LOCATION SAVINGS The LINKS AND DE-LINKS
SYNOPSIS 1. Introduction 2. Indian Outlook 3. Conclusion Introduction: Location savings are generally termed to be meant as cost...
TRANSFER PRICING- SPECIFIED DOMESTIC TRANSACTION
SYNOPSIS 1.Background 2. Applicability of transfer pricing provisions to Specified Domestic Transactions 3.Meaning of arm’s length price 4....