TP Niche, our quarterly publication, 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 attribution of profits in case of permanent establishments with reference to Indian jurisprudence.
• Our experience: This section narrates our experience in formulating effective TP Planning studies.
• From the judiciary: This section focusses on some of the interesting case laws reported on TP during the quarter, April-June 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 Singapore, focusing on the evolving TP regime, along with other significant updates.