Transfer Pricing

Mutual Agreement Procedure
Mutual Agreement Procedure Mutual Agreement Procedure (‘MAP’) is a procedure set out in most treaties which permit designated Government representatives to work together to resolve international tax disputes including issues...
Read More
Introduction to Transfer Pricing
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 one tax jurisdiction,...
Read More
Penalties for non-compliance – Transfer Pricing
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 documents in...
Read More
Secondary Adjustment – transfer pricing
Secondary Adjustment - transfer pricing Introduction As per the OECD’s TP guidelines for Multinational Enterprises and Tax Administrations (OECD TP Guidelines), secondary adjustment may take the form of constructive dividends,...
Read More
Scroll to Top