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Communique: Your Transfer Pricing Tabloid- Issue 1

The Tax authorities all over the world are working to protect their tax base and looking to amend their tax treaties to ring fence the issue of base erosion and profit shifting (BEPS) based on three core principles: greater coherence, rationalisation of substance and increased transparency. Consequently, Transfer Pricing (TP), which has been in the forefront since its introduction in 2001, has undergone a revolutionary change since 2015, resulting in more compliance for the businesses. This is coupled with stringent scrutiny by the Tax Authorities of business structures/ models and the way inter-company transactions are being priced to identify incidences of tax avoidance.

We, at Nangia Andersen India Pvt. Ltd., wish to be your value added partners. Accordingly, we have endeavoured to provide insights into recent TP news, discuss topical events and provide key takeaways arising from various happenings in the arena of TP by way of this monthly series. This tabloid is envisaged to keep our readers informed of the important changes and help understand how these changes would impact doing business in India.

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

Hope you will find it useful and informative.

 

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