Jhabakh, P. Raj Kumar
Foreign enterprises eligible as a tested party?
electrónico / P. Raj Kumar Jhabakh and Varsha Balasubramanian .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article provides an analysis of the recent ruling of the Madras High Court in the case of Virtusa Consulting Services Private Limited v. DCIT, Chennai. The Madras High Court has through this order expanded the scope of who is a "tested party" for the determination of arm's length prices in controlled transactions. The High Court held that a foreign associated enterprise can be a tested party for the purpose of determining the arm's length price.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
SOCIEDADES EXTRANJERAS
INDIA
Balasubramanian, Varsha
International Transfer Pricing Journal 1385-3074v. 28, n. 4, 2021, p. 288-290
Foreign enterprises eligible as a tested party?
electrónico / P. Raj Kumar Jhabakh and Varsha Balasubramanian .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article provides an analysis of the recent ruling of the Madras High Court in the case of Virtusa Consulting Services Private Limited v. DCIT, Chennai. The Madras High Court has through this order expanded the scope of who is a "tested party" for the determination of arm's length prices in controlled transactions. The High Court held that a foreign associated enterprise can be a tested party for the purpose of determining the arm's length price.
PRECIOS DE TRANSFERENCIA
GRUPOS DE EMPRESAS
SOCIEDADES EXTRANJERAS
INDIA
Balasubramanian, Varsha
International Transfer Pricing Journal 1385-3074v. 28, n. 4, 2021, p. 288-290