Our quarterly newsletter, TP Niche navigates through the latest trends and developments in the field of transfer pricing (‘TP’) in India and globally. This newsletter captures our practical experiences in India’s TP regime and also provides insight into the recent developments globally.
This edition (July-September 2016) of TP Niche discusses the following:
- Perspective - This section emphasises on TP issues relating to intangibles, providing a viewpoint on benchmarking of transactions involving intangibles and highlighting the need for re-alignment of existing arrangements. This is in light of the new Base erosion and profit shifting (‘BEPS’) action plan.
- Our experience - This section focusses on GT litigation experience and concentrates on major audit issues for taxpayers and emerging areas of focus of Indian TP authorities across the country.
- From the judiciary - This section focusses on some recent issues disputed at the High Court in the last quarter i.e. July– September 2016.
- Global corner – This section summarises the happenings worldwide with a special focus on the impact of BEPS action plan on the existing provisions in US.
