SKP Transfer Pricing 360˚: October-December 2016

We are pleased to present the latest issue of Transfer Pricing 360° - SKP's quarterly newsletter that aims at providing key insights into the recent transfer pricing developments in India and across the globe.

Transfer pricing remains the focal point for all the MNEs as the advent of Country-by-Country (CbC) Rules is imminent for 2017 and companies have started gearing up for it.

A brief overview of what's in this issue of Transfer Pricing 360°:

• In Focus Point, we discuss the principle for selecting the tested party, the scenarios wherein a foreign company can be selected as a tested party and the practical considerations associated with it.
• In India Updates, we talk about developments in India covering the revision of country chapter in the UN TP Manual, the amendment of the DTAA with Singapore, updates on the APA regime and closure of MAP cases with the USA.