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India in the last couple of months has witnessed new developments and new regulations in the sphere of transfer pricing. These are expected to have long lasting and far reaching implications on the Indian taxpayers and the MNEs around the world.
Armed with the recommendations made by the OECD in its final report on Action 4, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (BEPS Action Plan), the Finance Minister, has proposed the introduction of the Limitation of Interest deduction concept by insertion of Section 94B to the Income-tax Act, 1961.
One of the key amendment proposed by the Finance Bill, 2017 is introducing the concept of secondary adjustment by the insertion of Section 92CE to the Act.
Taxand - BMR Webinar
01 Dec, 2016
What to Expect in 2017: Global Trends Affecting Tax Leadership
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