This article has a special reference to the amendment made by the India Union Budget 2020 wherein Dividend Distribution Taxation (DDT) was abolished and dividends were made taxable in the hand of the shareholders. The blog tries to act as a think tank to explore any possible transfer pricing implications on such a changed scenario […]
Read More Top 5 Transfer Pricing thoughts to ponder over Dividend taxA quick glance through what would change for an investor with introduction of new dividend taxes
Read More Top 10 impacts on investors – Indian Dividend TaxThe Economic Survey (Survey) of India for the financial year (FY) 2019-20 is out in the public domain today. The Survey is a report card of the Indian economy for the year under consideration and generally forms the basis for building the Union Budget for the next year to come. Such a Survey gives the […]
Read More Economic Survey – Summary – INDIA Story – FY 2019-20Make in India @ 15% tax cost. Includes Contract Manufacturing
Read More Make in India @ 15% tax cost. Includes Contract ManufacturingKnow how to use transfer pricing tools for daily operational financial decisions
Read More How to have a competitive edge in business using transfer pricing?Top 5 industry expectation on the Direct Tax Code 2019
Read More Industry Expectations on the New Direct Tax Code – INDIAIntangibles 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 […]
Read More Transfer Pricing and Intangibles – Value AnalysisBackground 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?A quick and basic glance on how to draft a transfer pricing policy
Read More Drafting a Transfer Pricing PolicyTransfer Pricing as a subject means undertaking global international transactions between the related parties (we call it associated enterprises), at a value which is as per the market conditions (Arm’s Length Price), so that the profit allocations between the countries is fair and appropriate. Due to the close relationships, there could be certain influences on […]
Read More What is Global Transfer Pricing?
