Delhi tribunal overrules TPO to set profit split precedent

Jon Montgomery

May 18, 2014

An Indian member of the EQUANT group (formerly Global One India) recently defended its application of the profit split method (PSM) against the transfer pricing officer (TPO). The ruling has provided guidance on the possible application of PSM, usually reserved for related party transactions, suggesting that it may be retroactively applicable in many international transactions.

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Jon Montgomery

Jon Montgomery previously worked at ITR

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