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TP Niche: A spectrum of transfer pricing issues

Our quarterly newsletter, TP Niche navigates through the latest trends and developments in the field of transfer pricing (TP) in India and globally. This newsletter captures our experiences in India’s Transfer Pricing regime and also provides insight into the recent developments globally.

This edition of TP Niche discusses the following:

  • Perspective: This section provides a perspective on the revised safe harbour rules issued by the Central Board of Direct Taxes and also highlights the comparison of revised safe harbour rules with the
  • corresponding earlier rules and its implication.
  • Our experience: This section covers certain key considerations on Country-by-Country Reporting compilation.
  • From the judiciary: This section focusses on some of the interesting case laws reported on TP during the quarter, July- September 2017.
  • Tracker: This section lists key developments in the form of notifications, circulars and other publications touching different legislative and practical aspects of TP, which the readers may want to take note of, for
  • their easy reference.
  • Global corner: This section highlights the TP environment worldwide to give a wider perspective on what is happening around the world. For this issue we have selected United Kingdom, focusing on the evolving TP regime, along with other significant updates.

We hope you find the newsletter informative and useful. Read the publication for more insights.