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Transfer Pricing in the DTC era
The Government's intent to broad-base India's tax-base is well stated in the DTC. Indian tax regulations in the post DTC world would find enhanced scope of conventional terms such as income accrued in India, residential status, etc. Taxand India seeks to capture some important and interesting aspects in relation to transfer pricing in the DTC era.
- Definitional Aspects
- APA Regime
- Safe harbours
- Procedural Aspects
Broadly speaking, transfer pricing provisions under the DTC are similar to the ones existing. Given the interest this area of taxation has been able to generate, scope to undertake reforms under the DTC is significant. Of course, since the rules under DTC have not been published yet, micro level understanding of transfer pricing procedures under DTC is not possible.
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