Base Erosion and Profit Sharing

Base Erosion and Profit Sharing (BEPS)

November 23, 2015

Base Erosion and Profit Sharing (BEPS) has emerged as one of the most important challenges for the governments across the world today. The globalization, privatization and liberalization has resulted into free movement of capital and labour, shift of manufacturing base from high cost to low cost locations,...

India’s Transfer Pricing Problem

November 23, 2015

Transfer Price is the price of the goods and services sold between related entities such as – parent company and daughter (subsidiary) company; or between branches of same entity. The fixing of price of goods and services between parent-subsidiary is called Transfer Pricing. Tax Avoidance Using Transfer...