March’s budget introduced India’s first advance pricing agreement (APA) regime and also saw the inclusion of
domestic transactions into the country’s transfer pricing laws. Karishma Phatarphekar and Shefali Shah of Grant
Thornton India and Arun Chhabra of Walker Chandiok & Associates run through the changes and offers
case studies on how best to cope with the amendments.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year