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Communique- Your Transfer Pricing Quarterly Tabloid Issue 4

With Union Budget 2020-21 around the corner, the discussions on the Indian economy, the outlook by rating agencies, fiscal deficit, tax rate cuts, budget expectation, etc. are buzzing all over. Also, as we enter the last quarter for FY 2019-20, tax and related matters will again take center stage .

At India level, the last quarter witnessed some clarifications and amendments on Secondary adjustment and Master File/ Country-by-Country Report. The Central Board of Direct Taxes (CBDT) inked the 300th advance pricing agreements (APAs) and published its third annual report for FY 2018-19 on the APA. In the Global arena, The OECD – Unified Approach (Pillar 1) and GloBE Proposal (Pillar 2), proposals were released for public consultation. These can have a significant impact on international taxation and can lead to uniform tax approach if agreed to by all countries. Some significant TP rulings and updates in other countries around the world, are included in quarter’s issue.

Our endeavor in this issue is to highlight key events at India and global level in the area of Transfer Pricing (TP).

We are pleased to attach herewith quarterly issue of “Communique- Your Transfer Pricing Tabloid”.

 

Communique- Your Transfer Pricing Quarterly Tabloid Issue 4

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