Grant Thornton's TP Niche

This newsletter by Grant Thornton in India captures the latest trends and developments in the field of transfer pricing in India and globally. As a special edition this issue outlines recent developments in the Indian transfer pricing space such as the R&D circulars, arm’s length range notifications, stance of TP officers in audits etc.  There is also a separate section on recent important Indian case laws issued during January to March 2013 on key topics like intangibles, comparability, royalty etc. The ‘Global Corner’ highlights the Indian administrative view on various transfer pricing aspects as encapsulated in the India sub-chapter X of the UN Transfer Pricing Manual for developing countries. The attached issue also contains comments from experts on various court cases.

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