Tag: Transfer Pricing
The ICAI has issued exposure draft of "Revised Guidance Note on Report under S. 92E of Income Tax (Transfer Pricing)" after incorporating changes effected by the amendments made under Finance …
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, …
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 …