Analysis of Vodafone Case on Applicability of Transfer Pricing Provisions to Issuance of Equity Shares

Type

Journal

Author

Patel, V.T.; Haria, B.

Country

India

Published Date

February 13, 2015

Issue

International Transfer Pricing Journal 2015 (Volume 22), No. 2

DOI

https://doi.org/10.59403/j0h1gx

Document

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In addition to the recent ruling by the Bombay High Court in the Vodafone India Services case, the authors consider related case law on the applicability of transfer pricing provisions to the issuance of equity shares to a related party.

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Analysis of Vodafone Case on Applicability of Transfer Pricing Provisions to Issuance of Equity Shares