India - India: Three-Tier Transfer Pricing Documentation
- S.K. Bilaney
- International Transfer Pricing Journal, 2017 (Volume 24), No 5
- 21 August 2017
India has adopted three-tier transfer pricing documentation for fiscal year 2016/17. However, the specific rules and format for the Master File and country-by-country report have yet to be provided. This article provides up-to date information and practical guidance on a myriad of questions and issues relating to transfer pricing documentation and the compliance requirement in India under the new documentation regime.