Ever since the inception of the transfer pricing (TP) regulations in India, tax authorities have become increasingly vigilant when scrutinising the inter-company transactions and TP policies of multinationals (MNE), resulting in increased intensity of TP audits and a huge quantum of TP adjustments close to $37.21 billion (to date).
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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
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure