India - Concept of Pass-Through Costs and Their Treatment
- S.K. Bilaney
- International Transfer Pricing Journal, 2018 (Volume 25), No 1
- 5 January 2018
The author analyses the concept of pass-through costs based on guidance from the OECD Transfer Pricing Guidelines, the UN Transfer Pricing Manual and transfer pricing rulings. Furthermore, this article contains a discussion on the treatment of pass-through costs from a transfer pricing perspective.