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Changes in Indian Transfer Pricing compliance due dates – 2020

India Union Budget 2020 has announced certain important date changes in the compliance for Transfer Pricing and Taxation. The change is proposed so that the Income-tax returns/ declarations could carry auto-populated details, which would simplify the tax return form and process. As management or a consultant, you should be geared up and well prepared to […]

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Transfer Pricing and Intangibles – Value Analysis

Intangibles constitute a substantial and major portion of transfer pricing issues on hand. They are extremely crucial in a Multinational (MNE) environment, however, their importance is often undermined to their inherent characteristics which may include easy mobility, misidentification and most importantly non-availability of set principles to assign values to such intellectual properties. Supply Chain and […]

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Draft amendments in INDIAN Permanent Establishment rules – equitable or abstract?

Background India has touched upon the taxability of profits of Permanent Establishment (‘PE’) in its international tax treaties under ‘Article 7’. Currently, profits of PE are determined based on its books of accounts considering it as a separate and distinct entity or in case of non-preparation of the same, apportionment is to be done on […]

Read More Draft amendments in INDIAN Permanent Establishment rules – equitable or abstract?