The Resource Annual review : India

Annual review : India

Label
Annual review : India
Title
Annual review : India
Creator
Subject
Language
eng
Summary
This article provides an overview of the transfer pricing (TP) developments of 2012 in India. It looks at the Union Budget 2012 highlights, such as a) APA programme, b) "specified domestic transactions" included in TP regulations, c) definition of "international transaction", d) tolerance band for the arm's length price (ALP), e) increased powers granted to transfer pricing officers, f) appeal against the Dispute Resolution Panel (DRP), g) power of the DRP to enhance variations, h) increased penalty provisions. Further it examines "other method" for computation of the ALP, evolving case law on management and headquarter charges, royalty payments, restructuring and Specified Domestic Transactions
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Phatarphekar, R.K
  • Chakrabarti, V
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • APA
  • cross-border transaction
  • intangibles
  • reorganization
  • royalties
  • penalties
  • case law
Label
Annual review : India
Publication

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