Indian Transfer Pricing Round-Up for 2016

Journal
Bilaney, S.K.
India; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 1
FormatPDF
EUR
40
| USD
45 (VAT excl.)

In this article, the author analyses the significant developments in Indian transfer pricing rules in 2016, including amendments to existing regulations to align these with the OECD/G20 Base Erosion and Profit Shifting initiative, relevant court decisions, the success of the Indian advance pricing agreement programme, and changes regarding related-party transactions.