India - Business Restructuring Transactions: Key Aspects, Valuation and the Indian Perspective
- S. Ahuja
- International Transfer Pricing Journal, 2013 (Volume 20), No 1
- 4 January 2013
This article addresses some of the more important aspects of restructuring transactions from a transfer pricing perspective. The valuation approaches used for computing exit charges will also be considered, namely the foregone profits approach and the bargaining theory.