RSM India

Transfer Pricing Regulations in India – In harmony with the world

The Indian economy is estimated to have grown at 7.6% in Financial Year 2015-16 and is expected to grow at 7% to 7.75% in FY 2016-17, making it the fastest growing major economy in the world.

The Indian Transfer Pricing Regulations have evolved over the years, from the Finance Act, 2001 that introduced for the first time detailed TP Regulations in India to the implementation of Base Erosion and Profit Shifting (BEPS) Action Plan 13 in the Finance Budget of 2016. The OECD issued its final report on Action Plan 13, in 2015 which sought to re-examine

transfer pricing documentation. As a result of this work, two key reforms have emerged from the BEPS project - the so-called 'Master File' report and 'Country-by-Country Reporting' (or CBCR) template.

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.

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