At Arms' Length -Advance Pricing Arrangements- The needof the hourWhen the transfer pricing regulations were introduced in Indiain 2001, transfer pricing was completely unknown. The onerous documentationrequirements and stringent penalties prescribed
TheIndia- UAE Protocol- What's in Store? Thetrade relationship that Indiahas had with UAE has always been on a special front and assumed significance.One Million Indians stay in the UAE alone and the trade volume exceeds morethan $18 billion per ann
At Arms Length- Landmark Ruling of ITAT on Transfer Pricing of Captive Software Company- Mentor Graphics (Noida) Pvt Limited v/s DCIT (Delhi) Background In a landmark Ruling pronounced in the open court by the Income Tax Appellate Tribunal (Tribun
Cyprus: An Alternative Structuring route Cyprus is emerging as one of the alternative jurisdictions for structuring of Investments and is fast emerging as one of the most favoured jurisdictions. The advantages that Cyprus offers are many to make
At Arm's Length - A Perspective of the Transfer Pricing Regulations in India The rapid globalization of the Indian economy has seen the entry of the multinationals into India and with it increasingly complex international transactions being entered