"In order to curb tax avoidance through international transactions, transfer pricing regulation was introduced in India in 2001, which makes it the most recent regime in the Indian income-tax law. However, the topic being subjective in nature, has been rife with disputes and litigation. Vodafone, LG, Maruti-Suzuki are some prime examples.
Revenue collection through transfer pricing adjustments stands at a whopping Rs. 96,000 crore (approx). While MNEs seek to minimize their tax burden through cross-border transactions, the risk of double taxation still remains integral to such transactions. On the other hand, for Indian Revenue, such transactions often result in tax base erosion, profit shifting and double nontaxation.
For managing transfer pricing audit, assessment and litigation, a comprehensive source of judicial precedents is a must-have for the taxpayers as well as the tax authorities. The Transfer Pricing Case Digest is an exhaustive collection of cases on the topic, capturing all case law post regulation, till date. The digest contains brief, yet comprehensive headnotes intended to provide quick and ready reference to transfer pricing professionals, MNEs, tax lawyers and advisors.
Key features of the Digest
• Inclusion of all case law since the inception of transfer pricing regulations in 2001
• Brief and comprehensive headnotes for each case
• Chronological arrangement of case law for easy access
• Includes relevant circulars, notifications and instructions"
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