17
Volume 1 Issue 2 | Jul  –Sep 2014 Editorial 1 Focus Point 2 India Updates 5  Jury’s Word 8 Global Developments 12 Contact Us 16 IN THIS ISSUE Editorial We are pleased to present the second edition of Transfer Pricing 360⁰. At the outset, we would like to thank you for your tremendous feedback on the maiden issue of our newsletter. Your valuable comments help us improve our knowledge-sharing initiatives. The last quarter has seen a flurry of good news, starting with the new Indian government’s Budget announcements that took a significant step to align Indian transfer pricing regulations with global best practices. The use of multiple-year data and arm’s length range would change the Indian transfer pricing landscape. The Advance Pricing Agreement (APA) programme also received a big boost with the Budget paving the way for the roll-back of APAs. (Please see our presentation, Budget 2014-15: Reforms in Transfer Pricing Regulations.) The Bombay High Court (HC)  judgment for Vodafone on the transfer pricing adjustment on share valuation was the icing on the cake. The HC completely dismissed the claim of the Revenue authorities, which sought to tax shares issued at a price lower than the fair market value by way of a transfer pricing adjustment in the hands of the Indian company. The ruling came as a great relief not only for the concerned taxpayers but also for all multinational corporations who had or are intending to make investments in India. This issue focuses on India Inc’s outbound financial transactions as well as global developments in the form of BEPS. As businesses and transfer pricing professionals gear up to face the dual challenges of meeting the transfer pricing compliance deadline of 30 November as well as preparing for transfer pricing assessments and Dispute Resolution Panel (DRP) hearings, we hope this issue helps you keep abreast of the latest developments. We also take this opportunity to wish all our Indian readers and their loved ones a Happy Diwali and Prosperous New Year! Warm regards, The SKP Transfer Pricing Team

Transfer Pricing India by SKP

Embed Size (px)

Citation preview

Page 1: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 1/16

http://www.skpgroup.com/data/resource/budget2014_15transferpricingregulations_.pdf
http://www.skpgroup.com/data/resource/budget2014_15transferpricingregulations_.pdf
http://www.skpgroup.com/
Page 2: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 2/16

Page 3: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 3/16

Page 4: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 4/16

Page 5: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 5/16

Page 6: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 6/16

Page 7: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 7/16

http://www.skpgroup.com/data/resource/skptransferpricing360vol1iss1_.pdf
Page 8: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 8/16

Page 9: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 9/16

Page 10: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 10/16

Page 11: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 11/16

Page 12: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 12/16

http://www.skpgroup.com/data/resource/skptransferpricing360vol1iss1_.pdfD:/ALL_My%20Documents/ARNanavaty/My%20Documents/Corel
Page 13: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 13/16

Page 14: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 14/16

Page 15: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 15/16

Page 16: Transfer Pricing India by SKP

7/27/2019 Transfer Pricing India by SKP

http://slidepdf.com/reader/full/transfer-pricing-india-by-skp 16/16

http://www.skpgroup.com/
mailto:[email protected]
https://plus.google.com/b/109681147780430115679/109681147780430115679
https://www.facebook.com/SKPGroupIndia
https://twitter.com/SKPGroup
http://www.linkedin.com/company/skp-group
http://eepurl.com/WARKr

Transfer Pricing BEPS: Implementation of Transfer Pricing ... · PDF fileTransfer Pricing BEPS: Implementation of Transfer Pricing Changes ... • New transfer pricing laws have been

Transfer Pricing BEPS: Implementation of Transfer Pricing ... · PDF fileTransfer Pricing BEPS: Implementation of Transfer Pricing Changes ... • New transfer pricing laws have been

Documents
OECD’S BEPS PROJECT - SKP Group · Assuring transfer pricing outcomes are in-line with value creation – intangibles Sep 2014 Revision of transfer pricing guidelines with respect

OECD’S BEPS PROJECT - SKP Group · Assuring transfer pricing outcomes are in-line with value creation – intangibles Sep 2014 Revision of transfer pricing guidelines with respect

Documents
Transfer pricing

Transfer pricing

Education
1 TRANSFER PRICING. 2 Introduction to Transfer Pricing Transfer Pricing Litigation Statistics Introduction to Domestic Transfer Pricing Section 40A(2)(b),

1 TRANSFER PRICING. 2 Introduction to Transfer Pricing Transfer Pricing Litigation Statistics Introduction to Domestic Transfer Pricing Section 40A(2)(b),

Documents
Dutch transfer pricing documentation requirements An … · Dutch transfer pricing documentation requirements – An overview March 2016 ... Dutch transfer pricing legislation Transfer

Dutch transfer pricing documentation requirements An … · Dutch transfer pricing documentation requirements – An overview March 2016 ... Dutch transfer pricing legislation Transfer

Documents
Transfer pricing PwC. 2 1.Background 2.Legislation 3.Transfer pricing methods 4.Transfer pricing documentation 5.Main issues of transfer pricing 6.PwC

Transfer pricing PwC. 2 1.Background 2.Legislation 3.Transfer pricing methods 4.Transfer pricing documentation 5.Main issues of transfer pricing 6.PwC

Documents
Transfer pricing global reference guide - EY - Schweiz · Transfer pricing global reference guide 2 Transfer pricing global reference guide Planning transfer pricing strategies, working

Transfer pricing global reference guide - EY - Schweiz · Transfer pricing global reference guide 2 Transfer pricing global reference guide Planning transfer pricing strategies, working

Documents
Transfer Pricing

Transfer Pricing

Business
Global Transfer Pricing Test - Wharton Financefinance.wharton.upenn.edu/.../KPMGGlobalTransferPricingReview_2005.pdfGlobal Transfer Pricing Review2 KPMG’s Global Transfer Pricing

Global Transfer Pricing Test - Wharton Financefinance.wharton.upenn.edu/.../KPMGGlobalTransferPricingReview_2005.pdfGlobal Transfer Pricing Review2 KPMG’s Global Transfer Pricing

Documents
Country By Country Reporting, BEPS and Transfer Pricing … · Country By Country Reporting, BEPS and Transfer Pricing. Introduction to transfer pricing • Transfer pricing: the

Country By Country Reporting, BEPS and Transfer Pricing … · Country By Country Reporting, BEPS and Transfer Pricing. Introduction to transfer pricing • Transfer pricing: the

Documents
TRANSFER PRICING - SKP Group and Implementing a Global Transfer Pricing Policy Formulating and assisting in implementing an optimal transfer pricing policy considering

TRANSFER PRICING - SKP Group and Implementing a Global Transfer Pricing Policy Formulating and assisting in implementing an optimal transfer pricing policy considering

Documents
Technology & Transfer Pricing Documentation: A …...Transfer Pricing Documenter Intuitive transfer pricing documentation software has your vision within reach Managing transfer pricing

Technology & Transfer Pricing Documentation: A …...Transfer Pricing Documenter Intuitive transfer pricing documentation software has your vision within reach Managing transfer pricing

Documents
TRANSFER PRICING 360o - SKP Group€¦ · OECD launched the BEPS Project in 2013, which was supported by the G20 nations. ... These arrangements attract tax as well as transfer pricing

TRANSFER PRICING 360o - SKP Group€¦ · OECD launched the BEPS Project in 2013, which was supported by the G20 nations. ... These arrangements attract tax as well as transfer pricing

Documents