India: Transfer Pricing

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

Income tax is a tax levied and charged on individuals and entities based on their income or profits, in accordance with the provisions of the Income Tax Act, 1961.

R & D Law Chambers LLP

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

In the contemporary context of global business expansion, multinational enterprises (MNEs) are increasingly dependent on offshore subsidiaries located in India to leverage its extensive talent pool, cost efficiencies, and expanding market potential.

LP

Legitpro Law

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

The Central Board of Direct Taxes (CBDT) released its 7th Annual Report on the Advance Pricing Agreement (APA) Programme for FY 2024–2025, marking a record year in terms of agreements signed, bilateral cooperation, and tax certainty.

NP

Nexdigm Private Limited

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

AP

AZB & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

When Judges Disagree: The Shelf Drilling Case And The Road Ahead

India Litigation

LS

Lakshmikumaran & Sridharan

The Income-tax Act, 2025: A Modern Framework For Direct Taxation In India

IL

IndiaLaw LLP

A Leaner Next-Gen GST And The Festive Promise Of One Market, Again

LP

Legitpro Law

Tax Street – July 2025

NP

Nexdigm Private Limited

Supreme Court's Hyatt Ruling On Permanent Establishment: A Wake-Up Call For MNCs Operating In India

KS

King, Stubb & Kasiva

Redrawing The AE Line: Simplification That Complicates

NP

Nexdigm Private Limited

Tax Street – June 2025

NP

Nexdigm Private Limited

Transfer Pricing 2025

AP

AZB & Partners

[Live] Doing Business In Germany & India: Opportunities & Challenges (Video)

India Commercial

HS

Hammurabi & Solomon

The Reserve Bank Of India's Approach To Consolidating Regulatory Instructions: History, Mechanism, And Consequences

DD

Dhir & Dhir Associates

8th Pay Commission Salary Calculator: How Is Salary Of Govt Employees Calculated, And What Is Fitment Factor?

India Employment

NP

Nexdigm Private Limited

Kerala's Right To Disconnect Bill, 2025: A Progressive Step Towards Work-Life Balance

India Employment

IL

IndiaLaw LLP

RBI Update | ECB Framework Liberalization And M&A Financing Proposals

MH

Mansukhlal Hiralal & Co.

Tax Street – May 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of May 2025.

NP

Nexdigm Private Limited

Decoding Budget 2025 – Tax And Legal Insights

The theme for the Union Budget 2025-26 in the words of the Hon'ble Finance Minister is "Sabka Vikas" stimulating balanced growth of all regions. The government has demonstrated its commitment.

A

Acuity Law

Evolution Of Safe Harbour Rules In India

The transfer pricing landscape in India has undergone a significant transformation over the last couple of decades, driven by the growing complexity of cross-border transactions and the need for greater tax certainty.

I

CMS INDUSLAW

Tax Street – April 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of April 2025.

NP

Nexdigm Private Limited

To Report Or Not To Report, That Is The Branch Office Question

LS

Lakshmikumaran & Sridharan

Tax Street - March 2025

NP

Nexdigm Private Limited

CBDT Amends Safe Harbour Rules

AC

Aurtus Consulting LLP

Tax Street – February 2025

NP

Nexdigm Private Limited

Union Budget 2025: Transfer Pricing Reforms - More Loopholes Than Solutions?

LS

Lakshmikumaran & Sridharan

The Proposed Structure Of India's New Income-tax Bill, 2025

MP

Majmudar & Partners

Analysis Of The Finance Bill 2025 - Outlining Key Amendments Introduced In The Legislation

VA

Vaish Associates Advocates

Start-Up Liftoff - From Seed To Scale Policy And Tax Reforms Impacting The Start-Up Sector

EY

Ernst & Young

Union Budget 2025-26

EY

Ernst & Young

Fostering Growth With Fiscal Prudence

EY

Ernst & Young

Analysis Of The Finance Bill 2025 - Outlining Key Amendments Introduced In The Legislation

The thrust of the Government, thus, seems to be to make the new taxation regime more attractive and gradually phase out the old regime.

VA

Vaish Associates Advocates

Start-Up Liftoff - From Seed To Scale Policy And Tax Reforms Impacting The Start-Up Sector

The Budget continues the Government's commitment to strengthening India's start-up ecosystem by boosting funding, encouraging innovation and bringing in simplification.

EY

Ernst & Young

Union Budget 2025-26

Growth: The Economic Survey 2024-25 projected a real GDP growth for FY26 between 6.3% to 6.8%.

EY

Ernst & Young

Fostering Growth With Fiscal Prudence

The Budget adeptly strikes a harmonious balance between the nation's aspirations for growth and the imperative of fiscal prudence.

EY

Ernst & Young

Establishing And Operating Global Capability Centres In India: Legal Frameworks And Strategic Insights

India Commercial

I

CMS INDUSLAW

Highlights Of CBDT's 6th Annual Report On APA Program

The Advance Pricing Agreement (APA) program has proven to be an effective tool for dispute resolution since its inception in 2012 in India.

NP

Nexdigm Private Limited

The Simplest Understanding To Transfer Pricing Compliance In India

This article is intended to provide a simple understanding of transfer pricing (TP) provisions in India to those who have not yet been exposed to TP compliance in India.

CC

Coinmen Consultants LLP

Delhi High Court Clarifies The Law Relating To Eligibility Of 10A Deduction And Lays Down Important Guidelines For Transfer Pricing Benchmarking

The Delhi High Court, in the recent ruling of Birlasoft Ltd., 1 while dismissing the appeal the Revenue challenging the order passed by the Income-tax Appellate Tribunal ('ITAT')...

VA

Vaish Associates Advocates

Global Capability Centre (GCC) In India

Global Capability Centres (GCCs), also known as Global In-house Centres (GICs) or captive centers, have become a cornerstone of India's IT and IT-enabled services (ITES) sector.

TC

Tax Compaas

Extension Of Applicability Of Safe Harbour Rules To AY 2024-25 And Extension Of Timeline For Filing Return Of Income, Master File, And Safe Harbour

NP

Nexdigm Private Limited

Advance Pricing Agreements In India: Resolving Transfer Pricing Disputes

MA

Metalegal Advocates

Landmark Judgement On Permanent Establishment

DC

Dewan P.N. Chopra & Co.

Tax Street – October 2024

NP

Nexdigm Private Limited

Principle Of Consistency To Be Taken Into Consideration While Selecting The Most Appropriate Method; 'Other Method' To Be Applied Only If None Of The Other Prescribed Methods Are Applicable

VA

Vaish Associates Advocates

Tax Street - September 2024

NP

Nexdigm Private Limited

Tax Street – August 2024

NP

Nexdigm Private Limited

Unveiling The Nexus: Transfer Pricing, Customs SVB Pricing, And FEMA

India International

MA

Metalegal Advocates

Import Of Services From Related Parties – Interplay Of Valuation Between GST, Income-Tax And Customs

Es

Economic Laws Practice

Tax Street – July 2024

NP

Nexdigm Private Limited

Key Transfer Pricing Considerations On FTA's Guidance For Determining Taxable Income

NP

Nexdigm Private Limited

Union Budget 2024-25

SO

S&A Law Offices

Analysis Of Union Budget 2024-25; With A Legal Perspective

India Commercial

NN

Naik Naik & Company

Union Budget 2024 - Key Tax Proposals

I

CMS INDUSLAW

The Indian Union Budget 2024

India Commercial

CC

Coinmen Consultants LLP

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Latest Videos

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Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

Basic Concepts Of Transfer Pricing (Video)

AL

Amicus Legal

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