India: transfer pricing plans throw intra-group funding on new course
MNCs in India may need to rethink transfer pricing strategies after the government proposed changes to the way capital is repatriated and raised.
Those keeping a close eye on the details inside India’s latest union budget may have spotted a small but important tweak to the way transfer pricing (TP) is measured. In the February 1 budget, Indian officials announced the introduction of secondary adjustment and thin capitalisation rules.
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