BMW Ruling – Driven Home Safely!

Journal
Bilaney, S.K.
India
International Transfer Pricing Journal 2018 (Volume 25), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.