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  • decision.jpg
    Tribunal favours arm’s-length payment of royalty for technical services
    The decision of the tribunal sheds light on the arm’s-length justification of the payment of a royalty fee for technical know-how The Delhi Income Tax Appellate Tribunal upheld, in the case of Abhishek Auto Industries, the company's arm's-length justification of the payment of a royalty fee for technical know-how and assistance to a manufacturing entity.
    January 18 2011
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    India tax celebrated at awards
    India’s leading tax professionals were rewarded for a busy last 12 months at International Tax Review’s annual Asia Tax Awards in Singapore in November.
    January 18 2011
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    Supreme Court raises profile of domestic TP
    The Supreme Court’s decision in the Glaxo case has put domestic transfer pricing on the agenda. Salman Shaheen looks at the likelihood of a reform to the Income Tax Act and the impact it may have.
    January 18 2011
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    Hot debate at India forum
    Taxpayers, officials and advisers came together on November 12 & 13 to discuss all aspects of India’s tax system at International Tax Review’s inaugural India Tax Forum in Delhi.
    January 18 2011
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    How to avoid tax disputes
    A tax dispute in India is often a lengthy process that costs heavily in resources, time and cash. And with disputes taking years to be resolved, it is easy to see why an effective dispute strategy is key to operating there. Jack Grocott finds out from leading tax professionals about how to avoid disputes and how best to manage them effectively.
    January 18 2011
  • Senate approves tax cut legislation
    The US Senate has approved tax cut legislation crafted by the White House and Congressional Republican leaders.
    January 18 2011
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    Making sense of India’s proposed GAAR
    Tax reforms are engulfing the way business is done in India. Sunil Jain of J Sagar & Associates discusses the impact the country’s proposed general anti-avoidance rules will have on companies planning transactions between now and the introduction of the rules in April 2012.
    January 18 2011
  • Transfer pricing precedents hold centre stage
    India is well known around the world for the amount of tax litigation that goes through its courts and tribunals, and the aggression of its revenue authority. Transfer pricing disputes have been in the limelight recently and there have been a high number of interesting precedents set. Sophie Ashley analyses the implications of some of the more interesting cases and considers an alternative to the dispute resolution panel.
    January 18 2011
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    Latin America chases treaty network with India
    As Latin American countries are working hard to have themselves removed from unfavourable black and grey lists of low tax jurisdictions, Elizabeth Bearese finds out why more have not entered into tax treaties with India.
    January 18 2011
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    Software disputes generate uncertainty
    Indian courts have struggled with how to characterise income generated from computer software. For multinational corporations doing business in India, the uncertainty causes trepidation and concern. Erin Kelechava asks tax professionals whether the unsettled state of the law is keeping US companies out of the Indian market.
    January 18 2011
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