March’s budget introduced India’s first advance pricing agreement (APA) regime and also saw the inclusion of
domestic transactions into the country’s transfer pricing laws. Karishma Phatarphekar and Shefali Shah of Grant
Thornton India and Arun Chhabra of Walker Chandiok & Associates run through the changes and offers
case studies on how best to cope with the amendments.
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A recent UK First-tier Tribunal decision highlights the broad application of an anti-avoidance rule to deny tax relief, say Robert Waterson and Matthew Cummings of Eversheds Sutherland
The ruling underscores that tax authorities must provide ‘detailed, well-supported, and logically sound justifications’ when determining reference prices in tax assessments, one expert told ITR