Abstract
While recent audits in India have seen transfer pricing adjustments relating to share valuation by companies in related-party transactions (Shell India case) and the tax treatment of contract R&D centres in the IT sector (Microsoft India case), other international tax issues like the treatment of royalties for software use (Nokia India case) and the out-of-court conciliation process (Vodafone case) also attracted considerable attention in 2013. The author considers these emerging issues in the context of transfer pricing provisions and international taxation in India, and suggests a possible course of actions on the basis of his analysis.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
