India - A Step towards Adopting an Approach in Line with BEPS Measures: India Revises Its Comments in the Draft UN Manual
- M. Agrawal
- International Transfer Pricing Journal, 2017 (Volume 24), No 2
- 1 March 2017
The Indian tax authorities have updated their comments in the country-specific chapter in the 2016 Draft UN Transfer Pricing Manual, including with regard to marketing intangibles; location savings; intra-group services; financial transactions; the use of multiple year data; and the arm’s length range and its impact on Indian MNEs.