Financing : a global survey of thin capitalization and transfer pricing rules in 35 selected countries : India

Part of a comparative survey providing a detailed overview of the tax treatment of financial income and expenses as well as the thin capitalization and transfer pricing rules and practices in 35 selected countries. Each article in the survey has been contributed by a member firm of the KPMG network and covers a specific country providing details regarding: - the tax treatment of interest (deductibility, year of accrual and withholding tax); - thin capitalization and earnings stripping legislation (applicability, principles and impact of transfer pricing legislation); and - the transfer pricing rules applicable to interest rates.