Transfer Pricing In India - Since Inception To BEPS
The cross-bordertransaction flows areincreasingly beingscrutinized ...More
The cross-bordertransaction flows areincreasingly beingscrutinized mainlybecause in the presenttimes of fiscalconstraints, the taxadministrations attemptto secure a wider revenuebase. The dynamics ofchanging businessstructures and regulatoryregimes make the analysisof transfer pricing morechallenging for thetaxpayers and the taxauthorities. In India,there is a growing corpusof case laws on transferpricing. Less
The cross-border transaction flows are increasingly being scrutinized mainly because in the present times of fiscal constraints, the tax administrations attempt to secure a wider revenue base. The dynamics of changing business structures and regulatory regimes make the analysis of transfer pricing more challenging for the taxpayers and the tax authorities. In India, there is a growing corpus of case laws on transfer pricing.
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