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India - Transfer Pricing Adjustment on Issuance of Shares to Overseas Parents Leaves Companies Shell-Shocked

Country:
India
Author:
V. Krishnamurthy
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 5
Published:
16 August 2013
The author considers the latest transfer pricing controversy to originate from India, namely the attempt by the tax authorities to tax the discount on shares issued to a foreign parent company, as well as the assertions made by taxpayers and the tax authorities to defend their positions.
 
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