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: The perspective section analyses the final Indian rules on MF and CbCR issued by the CBDT and their implication, highlighting various challenges which maybe faced in wake of first-time compliance.
• Our experience: This section narrates our experience on the annual compliance post entering into an APA.
• From the judiciary: This section focusses on some of the interesting case laws reported on TP during the quarter, October- December 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 Japan, focusing on the evolving TP regime, along with other significant updates.

We hope you find the newsletter informative and useful.