With the growing value of transactions, the amounts under dispute in transfer pricing controversies in India have steadily increased. Vishal Rai of EY explores how the information technology (IT) sector has been impacted, and how revised circulars for taxing IT and R&D centres could benefit the investment climate.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
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