CA Sunitha Suri
Sunitha is a Chartered Accountant with over 10 years’ experience in international taxation
She is also a Cost and Management Accountant (India) and Cost Management Accountant (UK)
She has co-authored the chapter ’Dispute Resolution’ in the book ‘Transfer Pricing Law and Practice in India’ by Deloitte
Prepared a paper on ‘Transfer pricing implications on Group Employee Stock Option Plan’
Handled responses to tax queries for to the column ‘Your taxes’ in the newspaper ‘Hindu Business Line’ for over a year
She has conducted seminar and training sessions on ‘International tax’ and ‘Transfer Pricing’
Fundamentals of Base Erosion and Profit Shifting – Transfer Pricing
Introduction
In the past few decades, the world has seen large movement of capital and investment from …
Anti-Avoidance measures in certain jurisdictions – Transfer pricing
Specific anti-avoidance measures in respect of transactions with persons located in Notified Jurisdictional area was introduced in the …
Additional reporting by Multinational companies – Transfer pricing
The OECD had devised many action plans to combat BEPS. OECD also recommended a three-tier documentation approach for …
Introduction to Transfer Pricing
Transfer Price
“Transfer Price” is the price at which an enterprise charges for its transaction within its group entitiesInternational transaction involves more than …
Penalties for non-compliance – Transfer Pricing
The Act has prescribed strict penalties for non-compliance in terms of non-disclosure or incorrect disclosure
Question
International group shall maintain information and …
Income from transaction with Non-Residents – Transfer Pricing
Applicability
Section 92 is the charging section for Chapter X of the Act. Sec 92 provides that any income …