How India is striving to attract your company's investment through transfer pricing measures

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How India is striving to attract your company's investment through transfer pricing measures

Following on from the Indian budget last month and various significant developments on the disputes scene, TPWeek thinks it is a good time to put together a Special Focus, bringing together its most recent reports.

The Indian government is keen to promote a more investor-friendly environment in relation to corporate tax and, in particular, transfer pricing. Hence, the conclusion of bilateral APA agreements with the US and Japan, and rulings in favour of the taxpayer in the Vodafone and Watson Pharma.

TPWeek has reported on the budget, which taxpayers felt was "disappointing" for transfer pricing issues, the need for clarification on indirect share transfers, disputes related to share transfers and analyses of the APA agreements.

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Contents

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Indian finance minister keeps transfer pricing at "arm's-length" in 2015-16 budget speech

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Indian budget 2015: What taxpayers want to hear on indirect share transfers

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Indian government decides not to appeal Bombay High Court ruling in Vodafone case

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MAP and bilateral APA agreements with US signal breakthrough for India

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India signs first ever bi-lateral APA with Japanese company

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Further reading

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LG awaits Delhi High Court ruling on taxation of marketing intangibles

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India’s CBDT asks ITAT and DRP to apply Vodafone ruling to similar transfer pricing cases

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Mumbai ITAT sides with OECD on location savings in Watson Pharma case

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Indian CBDT launches new dispute resolution framework to silence critics


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