Tag: Transfer Pricing
CBDT has issued a Draft Notification proposing amendments in Income Tax Rule 10CB relating to computation of interest income pursuant to secondary adjustment made under section 92CE of Income-tax …
ICAI has released 6th Edition (Nov. 2017) of the Guidance Note on Report Under Section 92E of the Income Tax Act, 1961 (Transfer Pricing). This Guidance Note was last …
CBDT has issued clarification on the issue whether POEM Guidelines will trigger in the case of multinational companies with regional headquarter structure merely on the ground that certain employees having multi-country …
The CBDT has notified a new 'Income Tax Rule 10CB' which prescribes time limit for repatriation of excess money (90 days) and applicable rate of interest (separate rates for …
The CBDT has notified that where variation between ALP determined u/s 92C does not exceed 1% of the wholesale price (3% otherwise) of international or specified domestic transactions, then …
The ICAI has released revised edition 2016 of 'Aspects of International Taxation - A study' which overs all aspects of International Taxation including taxation of non-residents, DTAAs, Transfer Pricing, …
After the issuance of Instruction No. 15/2015, the CBDT has received various suggestions and queries, which have been examined in detail. Accordingly, this revised Instruction is issued to replace …