Transfer pricing for specified domestic transactions An insight

By:

SHAH, GAURAV

Material type:

Mixed materialsPublication details: 2013Description: 100-108Subject(s):

TAXATION

NLM classification:

336.2

In: CHARTERED ACCOUNTANTMSummary: Finance Act 2012 has made sweeping changes to the tax landscape in India. One such change perains to the application of transfer pricing provisions to Specified Domestic Transactions. In theory, all taxpayers crossing the threshold for specifieddomestic transactions would now be required to comply with the transfer pricing regulations. However, there are several challenges when it comes to practical application of the transfer pricing regulations to such transactions. This article seeksto hypotheticate how tranfer pricing would be applicable to specified domestic transactions, analysing some relevant Indian case laws.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/11	Available		P14846

Finance Act 2012 has made sweeping changes to the tax landscape in India. One such change perains to the application of transfer pricing provisions to Specified Domestic Transactions. In theory, all taxpayers crossing the threshold for specifieddomestic transactions would now be required to comply with the transfer pricing regulations. However, there are several challenges when it comes to practical application of the transfer pricing regulations to such transactions. This article seeksto hypotheticate how tranfer pricing would be applicable to specified domestic transactions, analysing some relevant Indian case laws.

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