Tag: Transfer Pricing
The CBDT has notified amendments to Form 3CED relating to Application for Advance Pricing Agreement (APA) thru Income-tax (16th Amendment) Rules, 2017, whereby additional particulars (i.e. TIN, etc.) have …
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 …
India has signed the "Multilateral Convention to Implement Tax Treaty Related Measures" to Prevent Base Erosion and Profit Shifting (BEPS) at Paris on 7 June, 2017, along with 65 …
The CBDT has issued final guidelines for determination of "Place of Effective Management (POEM)/ residential status" of a company incorporated in a foreign jurisdiction, applicable w.e.f. 1 Apr. 2017 …
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, …
The ICAI has released the 5th Edition (Nov. 2016) of the Guidance Note on Report Under Section 92E of the Income Tax Act, 1961 (Transfer Pricing). This Guidance Note …
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 …