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India transfer pricing and tax litigator Ajit Jain discusses new transfer pricing rules providing for secondary adjustments . . .
Sriram Govind, a research and teaching associate at the Institute for Austrian and International Tax Law, discusses India's choices for the multilateral instrument and possible implications to its tax treaty network . . .
India transfer pricing specialist Ajit Jain discusses the government's June 7 decision to add a new transfer pricing safe harbor for low-value adding intragroup services and reduce existing safe harbor margins for knowledge process outsourcing services, contract research and development services, and other services.. . . .
Mumbai chartered accountant, Ajit Jain, discusses progress and problems with India's advance pricing agreement (APA) program . . .
Mansi Seth and Afaan Arshad of Nishith Desai Associates discuss today's announcement that the Indian Union Cabinet has approved India’s signing of the multilateral instrument (MLI) to implement the tax treaty measures in the OECD/G20 base erosion profit shifting (BEPS) action plan . . .
Indian tax officials signed a record number of advance pricing agreements (APAs) in fiscal year 2016--17; nonetheless, India's backlog of unresolved APA cases increased during the . . .
International tax lawyer Ashish Goel discusses the Formula One case, an important Supreme Court decision, released Monday, which addresses in detail when a permanent establishment is created in India . . .
"Rollback" of a transfer pricing method to resolve disputes in previous open tax years is permitted for bilateral advance pricing. . . .
India and Belgium today signed a protocol to their existing tax treaty to broaden the scope of exchange of tax information between the countries, India's . . .
Ashish Sodhani and Ameya Mithe of Nishith Desai Associates provide a comprehensive analysis of India's new guidelines for determining a foreign company’s place of effective management . . .
A protocol to the Singapore-India tax treaty entered into force on February 27, Singapore's Inland Revenue Authority has announced. One aim of the . . .
Indian and Austrian government officials on February 6 signed a protocol to their 1999 tax treaty that would broaden the scope of the countries' existing framework of exchange of tax. . . .
International tax specialist, Ashish Goel, analyzes key tax proposals in India’s 2017-18 budget, released today, that affect cross-border business, including important new interest deductibility limits, rules providing for secondary transfer pricing adjustments, and provisions clarifying taxation of indirect transfers of assets . . .
See: Economic Times.
Sriram Govind of the Institute for Austrian and International Tax Law discusses a circular issued by the Indian government January 27 which contains welcome clarifications on India's coming GAAR but also includes statements that will likely increase confusion, such as how the GAAR will be applied in some cases involving tax treaties . . .
See: Central Board of Direct Taxes. *The circular will be analyzed in a forthcoming MNE Tax article.
See: Central Board of Direct Taxes.*This guidance will be analyzed in a forthcoming MNE Tax article.
Bhavik Timbadia and Hussain Sunel of BMR & Associates LLP discuss the newly revised draft UN Practical Manual on Transfer Pricing for Developing Countries, focusing on the India chapter, which reveals Indian tax authorities' current transfer pricing positions, including some surprising views on low value adding intra-group services . . .
India's finance ministry on January 17 announced that it will suspend the operation of a circular issued last month concerning the taxation in India of indirect transfers of Indian assets through offshore . . .
Sriram Govind of the Institute for Austrian and International Tax Law discusses reports that India will not renegotiate its tax treaty with the Netherlands, as it did with Mauritius, Cyprus, and Singapore, and addresses the impact of the countries' expected signing of the BEPS multilateral instrument . . .
See: The Economic Times.
International tax specialist Ashish Goel analyzes the major changes made by a new protocol to the India and Singapore tax treaty, signed in late December . . .
See: Times of India.