Base Erosion Profit Shifting

Introduction: With the development of technology and globalization of businesses, Multinational enterprises (MNEs) have started designing their business operations in a way to minimize their global tax cost through making effective use of tax rules and applicable exemptions available under tax … [Read more...]

Transfer Pricing Methods

Due to increasing cross border transactions, Transfer pricing has become an important international tax issue affecting the MNCs. One of the most essential and contentious facets of transfer pricing provisions is to derive an accurate ALP. Section 92 of Income Tax Act lays down that any income … [Read more...]