Introduction: The Scrutiny Has Begun It’s no longer just the large multinationals drawing attention—India’s tax authorities have now extended their transfer pricing radar to mid-sized and emerging MNCs, particularly those that have entered into international transactions between

Introduction: When Interest Rates Spark a Global Tax Dispute Imagine you’re an Indian company extending a loan to your foreign subsidiary. You price the loan in USD, peg the interest rate to LIBOR, and assume you’re in

Introduction: Quiet Reform, Major Relief For multinational enterprises operating in India, transfer pricing has long been a double-edged sword. While India offers scale, skill, and strategic location, the risk of protracted tax litigation—especially over transfer pricing disputes—has

Introduction: A New Chapter in International Taxation Imagine a multinational company setting up an entity in a tax-friendly jurisdiction, such as Mauritius or Singapore, to take advantage of lower withholding taxes under India’s Double Taxation Avoidance Agreements