Transfer Pricing in India

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Transfer Pricing in India

Arm’s length principle – The basis of International...

Arm’s length principle

Transfer pricing is a significant issue in many developing nations when it comes to related-party transactions. A transfer price refers to a price at which...

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Transfer Pricing in India

Comparable Uncontrolled Price CUP Method

CUP method

Transfer pricing can be defined as the price paid for the goods or services provided from one unit of an organisation to the other unit situated in differe...

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Transfer Pricing in India

An Overview of Top Concerns on Transfer Pricing

Concerns on Transfer Pricing

The focus of the Budget of 2022-23 was inclined towards maintaining the status quo in relation to direct taxation and offer the world a predictable and a s...

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Startup Transfer Pricing in India

Emerging Transfer Pricing Issues and Challenges in Indi...

Transfer pricing issues

Introduction The Arm's length concept is followed by the Indian transfer pricing guidelines, which went into force on April 1, 2001. According to these law...

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Transfer Pricing in India

Associated Enterprise in relation to Transfer Pricing...

Associated Enterprise

The multinational corporations engage in multiple transactions among its entities in multiple jurisdictions. These multinational groups control the profits...

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Transfer Pricing in India

Some Important Transfer Pricing Case Laws in Internatio...

Transfer pricing case laws

Today, all international transactions between associated enterprises are influenced by the transfer pricing regime in India and regulations under the Incom...

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Transfer Pricing in India

Transfer Pricing Documentation and compliances

Transfer Pricing Documentation

Section 92D of the Income Tax Act of 1961 establishes a legal framework for taxpayers to maintain information and documentation. It states that anyone who...

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Transfer Pricing in India

Reference to Transfer Pricing Officer and Assessment Pr...

Transfer Pricing Officer

All transactions between related parties in India must comply with Transfer Pricing laws, according to the Income Tax legislation in India. Transfer p...

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