Development of transfer pricing jurisprudence

• Autores: Dinesh Supekar, Amit Dhadphale
• Localización: European taxation, ISSN 0014-3138, Vol. 53, Nº. 1, 2013, págs. 50-54
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • India is one of the few Asian jurisdictions which has seen a significant amount of litigation between the tax authority and taxpayers. The introduction of transfer pricing regulations more than a decade ago, has also contributed to increased litigation and as a result, tax jurisprudence is now an important factor in transfer pricing compliance. In this article, the authors discuss a number of important decisions which impact various transfer pricing issues in India.