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CBDT amends definition of intra-group loans for safe harbour

Removes condition of sourcing the loan in Indian rupees, and excludes those assets that are not like fixed assets for which depreciation has already been accounted for ....

Jyoti Prakash Gadia , Amit Agarwal , International Tax , Nagia Co , Central Board , Direct Taxes , Income Tax Rules , Prakash Gadia , Managing Director , Resurgent India , Practice Leader , Transfer Pricing , Intra Group Loans ,

The 2022 OECD Transfer Pricing Guidelines: Mostly An Update - Tax

On January 20, 2022, the OECD released the latest version of its OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. ....

Scott Stewart , Party No , Tax Convention , Pricing Guidelines For Multinational Enterprises , Model Tax Convention , Pricing Guidelines , Multinational Enterprises , Pillar One , Working Party , Mutual Agreement Procedures , Accurate Delineation , Intra Group Loans , Financial Guarantees , Cash Pooling , Transfer Pricing Guidelines , Transfer Pricing ,