Transfer Pricing Regulations – A Comparative Study on the Confluence and Conflict between India, the OECD and Other Countries

This article is the winning entry to the 5th Nani A. Palkhivala Research Paper Competition which was conducted by the All India Federation of Tax Practices. The authors comprehensively discuss the need for transfer pricing regulations in today’s world and provide an analysis of the situation in India, in comparison with the OECD’s guidelines and practices of other countries.