The Resource Arm's length interest rate determined by reference to borrower's country

Arm's length interest rate determined by reference to borrower's country

Label
Arm's length interest rate determined by reference to borrower's country
Title
Arm's length interest rate determined by reference to borrower's country
Creator
Subject
Language
eng
Summary
This case note explains the Bombay High Court's decision in Commissioner of Income Tax v. The Great Eastern Shipping Co. Ltd., which held that, where an Indian company advances a loan to a foreign associated enterprise, the arm's length interest rate is to be ascertained by reference to the relevant rate of interest in the borrower's country, and not that in India
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 5 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • intra-group financing
  • case law
Label
Arm's length interest rate determined by reference to borrower's country
Instantiates
Publication
Label
Arm's length interest rate determined by reference to borrower's country
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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