Knowledge Base

Transfer Pricing: Introduction of Arm’s Length Principle
Organisation for Economic Co-operation and Development came up with an international guideline-based on arm’s length principle to curb this issue. Arm’s length price is the price for the same or similar transaction which took place between independent parties in uncontrolled situations. Section 92C of Income Tax Act, 1961 specifies 5 methods of computation of Arm’s […]
By CA. Kavit Vijay
Last update on March 6,2020
Transfer Pricing: International Transaction
When multinationals proceed through cross border transactions, tax authorities on both sides would like to make sure that they get their fair share of tax. Transfer Pricing regulations are only to achieve this goal. But does transfer pricing means pricing of goods? Well, here you need to have a clear understanding of Transfer Pricing. Hence, […]
By CA. Kavit Vijay
Last update on March 6,2020
Transfer Pricing: Meaning | Risk and Benefits of Transfer Pricing
With globalization in effect, there is a significant rise in the number of multinational companies. It’s a fact that around 60% of world trade proceeds within multinational enterprises. Hence, transfer pricing has become an interest not only for tax administrators but also for economists, NGOs, business persons, and politicians who are waking up to the […]
By CA. Kavit Vijay
Last update on March 6,2020



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