Transfer Pricing Amendments in Budget 2017

Journal
Bilaney, S.K.
India
International Transfer Pricing Journal 2017 (Volume 24), No. 3
PriceUSD 45

Budget 2017 introduced significant changes to Indian transfer pricing regulations. These changes are made in response to recommendations under Action 4 of the OECD/G20 BEPS report and also with the aim to align transfer pricing regulations to global best practices.