CA Rahul Kumar

Transfer Pricing – In Realm of evolution – Part II

Income Tax - In the part II of this series we have analyzed the proposed enactment relating Advance Pricing Agreement bringing out its benefits and issues. Also to add a broader perspective we have put forward a study of the integral features of APAs prevalent across the globe. ...

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Transfer Pricing – In Realm of evolution – Part I

Income Tax - Finance act 2012 has brought two landmark changes pushing us towards a comprehensive TP legislation. TP has been made applicable to domestic transactions and the much awaited Advance Pricing Agreement (APA) has been introduced. In the part I of this series we have tried to analyze proposed enactment relating domestic transfer pricing bri...

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Recent Posts in "CA Rahul Kumar"

Transfer Pricing – In Realm of evolution – Part II

In the part II of this series we have analyzed the proposed enactment relating Advance Pricing Agreement bringing out its benefits and issues. Also to add a broader perspective we have put forward a study of the integral features of APAs prevalent across the globe. ...

Read More
Posted Under: Income Tax |

Transfer Pricing – In Realm of evolution – Part I

Finance act 2012 has brought two landmark changes pushing us towards a comprehensive TP legislation. TP has been made applicable to domestic transactions and the much awaited Advance Pricing Agreement (APA) has been introduced. In the part I of this series we have tried to analyze proposed enactment relating domestic transfer pricing bri...

Read More
Posted Under: Income Tax |

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