India - Transfer Pricing of Accounts Receivables in the Case of an Extended Credit Period: An Indian Perspective
- M. Agrawal
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 23 December 2015
In this article, the author considers the transfer pricing aspects of imputation of notional interest on late payments from an Indian viewpoint and the conflicting case law regarding this issue. Finally the author suggests strategies for taxpayers to shield themselves from transfer pricing adjustments in respect of their accounts receivable.