India - BMW Ruling – Driven Home Safely!
- S.K. Bilaney
- International Transfer Pricing Journal, 2018 (Volume 25), No 6
- 4 September 2018
The author reviews a recent transfer pricing ruling in relation to BMW India’s payment of market survey charges and technical support service fees to its associated enterprise. The author highlights some important aspects that should have been considered by the tax authorities and tribunal before they drove their way to conclusion.