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Searching Content indexed under Transfer Pricing by Nishith Desai Associates ordered by Published Date Descending.
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Guidelines For Selection Of Cases For Transfer Pricing Scrutiny Issued
The Finance Act, 2001 introduced the transfer pricing legislation in India and also laid down detailed guidelines on the computation of the arm's length price in respect of international transactions carried on with associated enterprises.
India
26 Jul 2019
2
Tax Return Mandatory Even When No Tax Payable In India
The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue
India
23 Jul 2019
3
Delhi Tribunal Rejects Re-Characterization Of Redeemable Preference Shares Into Loan: Rejects Arm's Length Addition Of Notional Interest
Delhi Tribunal rejects addition of arm's length notional interest by re-characterization of redeemable preference shares into loan
India
18 Feb 2019
4
POEM In India? CBDT Issues Final Notification On Tax Consequences!
Foreign companies having POEM in India placed at a disadvantage as compared to domestic Indian companies.
India
17 Jul 2018
5
Contrary Rulings On Whether Payments Under Distribution Agreements Are Taxable As Royalty
Fees paid under distribution agreements may be categorized and taxed as royalty payments if it involves incidental use of intellectual property.
India
5 Jun 2018
6
Tribunal Limits Scope Of ‘Associated Enterprises': Influencing Price Without De Facto Control Not Enough For Applying Transfer Pricing Regulations
Orchid Pharma Ltd. ("OPL"/ "Taxpayer") is a global pharmaceutical company which produces and sells active pharmaceutical ingredients (APIs) and finished dosage forms (FDFs) around the world.
India
1 Mar 2017
7
Impact Of Budget 2017 On Private Equity In Real Assets: Not Much To Cheer!
In line with the expectations, and as an aftermath to the hugely controversial demonetization exercise, Budget 2017 announced on February 1 has clearly toed the populist line.
India
21 Feb 2017
8
India Budget Analysis 2017-18
The Indian Union Budget for the financial year 2017-18 ("Budget") was announced earlier in the day.
India
13 Feb 2017
9
High Court Allows Import Of UK Treaty Into France Treaty: Invokes Mfn Clause
Protocols under a treaty form a part of it and do not need to be notified separately unless the treaty/protocol itself suggests otherwise.
India
12 Aug 2016
10
Management Services Not Taxable As ‘Technical Services Under India – UK Tax Treaty: Rules AAR
CTIL pays Cummins supply management service fees at 5% of the base prices charged by suppliers.
India
3 Feb 2016
11
Globalizing India Inc - Tribunal Holds Corporate Guarantee For Benefit Of Offshore Subsidiary Not Subject To Transfer Pricing Adjustments
No transfer pricing adjustment can be made on corporate guarantees issued by an Indian parent company for the benefit of its overseas subsidiary without charging any guarantee fee/ commission.
India
17 Jan 2016
12
No Transfer Pricing Adjustment In Cases Where AE Is From High Tax Jurisdiction: Mumbai Tribunal
Transfer pricing adjustment cannot be made in a case where the tax rate in the country of the Associated Enterprise is higher than the Indian rate...
India
25 Nov 2015
13
Vodafone Victorious In Multi Million Transfer Pricing Battle, Yet Again!
The Bombay High Court held that shares issued at premium by a resident entity to a non-resident entity didn’t give rise to income and there is no ‘international transaction’ to trigger transfer-pricing provisions.
India
21 Oct 2014
14
India Based Managers Not To Lead To Tax Exposure For Offshore Funds: A Proposal
The proposed safe harbor from domestic taxation for offshore funds would follow the precedents in UK and other jurisdictions.
India
19 Sep 2013
15
Transfer Pricing Scrutiny On Intra-Group Share Subscriptions - What Does The Future Hold For Shell?
A discussion on what extent can transfer pricing provisions be attracted to cross-border investments in Indian subsidiaries.
India
14 Jun 2013
16
Transfer Pricing For Advertising, Marketing And Promotional Expenses : Tribunal Lays Down The Law
A Special Bench of the Income Tax Appellate Tribunal has ruled on several crucial issues in "L.G. Electronics India Private Limited v. Assistant Commissioner of Income Tax".
India
27 Feb 2013
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