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Transfer pricing, for tax purposes, is the pricing of intercompany transactions that take place between affiliated businesses.

We are pleased to present the September issue of SKP Global Updates – our newsletter that covers employment, payroll, Goods and Services Tax (GST)/Value Added Tax (VAT) ...

In the complex landscape of international trade and finance, three critical regulatory frameworks – transfer pricing, Customs Special Valuation Branch pricing, and the Foreign Exchange Management Act, 1999 – play pivotal roles.

India is swiftly moving towards global transfer pricing practices.

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of May 2020.

In an era of globalization where foreign entities are looking at rapid expansion and consequently turning to newer markets including India, they often find themselves exposed to various tax risks and disputes in geographies which have taxation systems which they are not altogether familiar with.

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of May 2025.

India's data centre and cloud infrastructure sector is experiencing unprecedented growth, driven by explosive data generation, digital transformation across industries, and fiscal incentives introduced in the Union Budget...

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".

Recently, the Republic of Gabon has introduced an obligation to file a Country-by-Country report and transfer pricing documents from 1 January 2017.

This article provides a detailed exploration of transfer pricing ('TP') compliance methods and frameworks as mandated under Indian tax law. Starting with an overview of TP regulations introduced in 2001...

The Finance Act 2016 introduced provisions relating to Country by Country Report (CbCR) and Master File pursuant to adoption of OECD's BEPS Action Plan-13 in India.

India has firmly established itself as a global powerhouse for technology, innovation, and operational excellence. Central to this transformation is the emergence of Global Capability Centres...

Retrospective amendment in source rule regime under section 9 to neutralize the impact of Vodafone decision of Supreme Court in case of indirect transfer of controlling interest in an Indian company.

With an object to address aggressive tax strategies by multinational enterprises (MNE), the Organisation for Economic Cooperation and Development (OECD) had undertaken the landmark Base Erosion and Profit Shifting (BEPS) Project.

Until a human being changes internally, morals are imposed upon him externally so that it leads to a gradual realization. Similarly, until all the countries/ stakeholders appreciate the long term evil effects of tax evasion, provisions like Base Erosion and Profit Shifting are introduced.

No changes in personal tax rates, rebate, surcharge and 'health and education cess'. The table summarizing the slab wise rates applicable to individuals is as under –