Home  Journals  International Accounting  32(278) - 2013 August

Tax regulation for transfer pricing in India

Available online: 29 August 2013

Subject Heading: Foreign experience

JEL Classification: 

In the article a legal framework for tax regulation of transfer pricing in India are presented. It describes the methodological aspects for monitoring of transfer pricing applications, corporate self-control principles, and algorithm to determine market prices. This article analyses the concept of Precautionary Measures to control prices, as well as features particularities of transfer pricing transactions.

Keywords: tax regulation of transfer pricing, market price, pricing agreements

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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