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Communique- Your Transfer Pricing Quarterly Tabloid Issue- 6

In the phase of unlocking the world guardedly, Governments around the world are looking for ways to reignite their respective economies and shore up tax revenues. Alongside putting the best foot forward to tackle the Covid-19 pandemic by easing certain statutory compliances for the taxpayers, notifying safe harbour provisions for AY 2020-21, etc., the Government of India is also making continuous effort to align Indian TP regulations with the Base Erosion Profit Shifting (BEPS) initiatives such as amending the Mutual Agreement Procedure (MAP), enacting Multilateral Instruments (MLI), etc. We have also discussed about the list of harmful regimes shared by the Central Board of Direct Taxes (CBDT) with the tax authorities and certain significant Indian rulings pronounced in this quarter.

On the global front, amendments to Advanced Pricing Agreement (APA) mechanism made by Canada and USA have been discussed. Further, significant TP centric news across different parts of the world including the issuance of the transfer pricing guidelines in light of COVID-19 by the Australian Tax Authorities and various rulings across the globe, et al., have also been covered in this issue.

With an endeavour to keep you updated and provide insights into recent developments in transfer pricing (TP), we bring to you another quarterly issue with news at both Indian and Global fronts.

We are pleased to attach herewith quarterly issue of “Communique- Your Transfer Pricing Tabloid Issue- 6”.

Communique- Your Transfer Pricing Quarterly Tabloid Issue- 6

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