Transfer Pricing Amendments-KPMG

The fiscal budget was announced in India on 29 February 2016. Like every year the government released several measures to accelerate growth and development in the country
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Mar 16, 2016, 05.01 PM | Source: Moneycontrol.com

Transfer Pricing Amendments-KPMG

The fiscal budget was announced in India on 29 February 2016. Like every year the government released several measures to accelerate growth and development in the country

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Transfer Pricing Amendments-KPMG

The fiscal budget was announced in India on 29 February 2016. Like every year the government released several measures to accelerate growth and development in the country

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Background


The fiscal budget was announced in India on 29 February 2016. Like every year the government released several measures to accelerate growth and development in the country. One of the most important developments from a Transfer Pricing (TP) regulations perspective was introduction of Country-by-Country (CbyC) reporting norms for TP documentation with effect from Assessment Year (AY) 2017-18. These norms are based on recommendations issued by the Organisation of Economic and Commercial Development (OECD) and G20’s - Base Erosion and Profit Shifting (BEPS) action plan 13.

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