This content is from: India
How intra-group services hold transfer pricing lessons
Intra-group services have been an area of significant focus by the Indian revenue officers. During audit, it is typical that, as Indian regulations do not specifically provide for detailed rules for treatment of management charges, the revenue officers generally follow the principles enunciated in the OECD guidelines.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.
REQUEST ACCESSAre you already an ITR subscriber? Log in here