Indian taxpayers that import goods into the country and sell in bulk will be at greater risk of transfer pricing adjustments as the government has reduced the tolerance band for wholesale traders to 1%. Advisers have said more clarification is needed on how the tolerance bands will be applied.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.