India

Anis Chakravarty (), Amit Dattani () and Dilip Sutar ()
Additional contact information
Anis Chakravarty: Deloitte
Amit Dattani: Deloitte
Dilip Sutar: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 497-512 from Springer

Abstract: Abstract Transfer pricing provisions were introduced by the Indian Finance Act (“IFA”), 2001. These provisions are broadly aligned with the OECD Guidelines on transfer pricing. Over the years, the Indian Government has taken various steps to streamline the provisions further; with an objective to follow international best practices. India has shown an inclination to adopt the principles outlined in the BEPS Action Plans. Some of the Indian provisions mirror BEPS guidelines to a large extent. Specific mention may be made of developments with regard to research and development (R&D) contracts—discussed later in this chapter.

Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_32

Ordering information: This item can be ordered from
http://www.springer.com/9783319733326

DOI: 10.1007/978-3-319-73332-6_32

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().