Top 6 Transfer Pricing Ideas In Covid 19 – Think Tank For MNCs

Our last blog specifically covered broad level strategies that could be implemented by an MNC due to the business impact that COVID 19 pandemic could have on the global organizations. This blog specifically covers the practical pathways including most relevant points to ponder by the tp management of an MNC (including the CFOs and the […]

5 Key Transfer Pricing Considerations In Covid 19 For MNCs

Gone are the days when a corporation used to limit its activity and operations to a country’s boundary. Businesses are global and see the world as part of the same supply chain. In such a situation, even if there is an issue in one part of the globe the factors of production and demand gets […]

Secondary Adjustments – An Operational Reality

Secondary adjustments – An operational reality In generic sense, anything secondary has often been thought as a by-product or addition. Although it can a spin-off from a primary factor, essentially inheriting its qualities, it often looks to embellish an already painted landscape. In India’s case, the landscape of transfer pricing litigation has always been dynamic, […]

Safe Harbour – Intra Group Services

Revised Safe Harbour Rules notifies “Low Value-adding intra-group services” – No transfer pricing documentation up to INR 10 crores Globally service-oriented transactions account for more than 60% share in international trade. Service often classified as intangible in nature, is hard to evaluate and measure from a transaction perspective. This means, intangible benefits enjoyed by the […]