India - Recent Amendments to Transfer Pricing Regulations
- V.T. Patel; Y.D. Pradhan
- International Transfer Pricing Journal, 2012 (Volume 19), No 5
- 25 September 2012
The authors consider recent changes to Indian transfer pricing regulations and the implications thereof for taxpayers. Highlights include the introduction of an APA programme, applicability of transfer pricing regulations to certain domestic transactions and clarification of the definition of “international transaction”.