Transfer Pricing - The Indian Landscape & Recent Developments


We are pleased to share with you our recent publication on – ‘Transfer Pricing - The Indian Landscape & Recent Developments.’


The Transfer Pricing regulations have been introduced in India in 2001 & have undergone several changes in the regulations as well as measures by the Indian Government to reduce litigation such as Advance Pricing Agreements / Safe Harbour Regulations / Scheme for settlement of litigation and disputes. Further, there have been administrative circulars and judicial verdicts which provide important guidance regarding the application of law in practice. A deep understanding of all these aspects is absolutely crucial for any business having International transactions with Associated Enterprises to ensure proper contractual arrangements and minimize tax exposure.


In this publication, we have endeavoured to elucidate, in a comprehensive manner, the whole gamut of the Transfer Pricing regulation in India and the recent developments in this field. This publication should not be viewed as an exhaustive book but may be considered as a guide to understand the subject from a business perspective and identify areas of potential exposure and manner in which the exposure can be minimised.


We trust you find the same useful.