TP Niche - January-March 2017

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 TP regime and also provides insight into the recent developments globally.

This edition of TP Niche discusses the following:

• Perspective: This section covers an analysis of Advertising, Marketing and Promotional expenses in the Indian TP landscape
• Our experience: This section focuses on Grant Thornton India LLP’s experience of complying with arm’s length principle from a regulatory perspective, which includes Companies Act, 2013, SEBI (Listing Obligations and Disclosure Requirement)
• From the judiciary: This section summarises the key rulings of High Court and Tribunal-covering the IT/ ITeS industry
• Global corner: This section provides an in-depth analysis on the developments in global TP environment. In this issue, we have focused on the guidance related to offshore marketing hubs by the Australian Tax Office.

We hope you find the newsletter informative and useful.