India - Transfer Pricing Round-Up 2014
- S.K. Bilaney
- International Transfer Pricing Journal, 2014 (Volume 21), No 6
- 30 October 2014
The author analyses significant developments in Indian transfer pricing rules in 2014, including amendments to existing rules; key tax court rulings; provisions of the Companies Act and provisions enforced by the Securities Exchange Board of India covering related-party transactions; and the OECD report, Improving Corporate Governance in India: Related Party Transactions and Minority Shareholder Protection.