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News & Analysis

Intra-Group Services (‘IGS’) - A necessary controversy?

14 October 2021 by Deloitte - India

With an aim to increase profitability, Multinational Enterprises (MNEs) or multinational groups strive to achieve economies of scale and efficiencies.

News & Analysis

India: Pillar One and Pillar Two

05 August 2021 by Deloitte

On 5 June 2021, the G7 countries announced a political agreement on Pillar One and Two.

News & Analysis

G7 announcement – What lies ahead in transfer pricing?

29 July 2021 by Deloitte - India

Almost two years ago, in its inclusive framework with G20 nations, the Organisation for Economic Cooperation and Development (“OECD”) proposed a two-pillar, consensus-based solution, to tackle two of the most prominent tax issues relating to – (i) taxing the digital economy and (ii) base erosion due to shifting of profits to low or no tax jurisdictions.

News & Analysis

Interplay of OECD Pillar 1 and impact of COVID-19 in India

29 July 2021 by Deloitte - India

While we enjoy benefits of the digital revolution in our everyday lives and businesses, the tax space witnesses a significant vacuum.

News & Analysis

India: Emerging transfer pricing landscape in the digital world

09 June 2021 by Deloitte - India

Today, we are in the midst of dynamic and compelling changes happening in the global tax regulations and the tax enforcement methods, as well as increasing enterprise-wide transformation.

News & Analysis

Indian Supreme Court judgment on income-tax characterisation of software payments

31 March 2021 by Deloitte - India

The Indian Supreme Court (SC), vide its judgment dated 2 March 2021, has decided a two-decade long income-tax litigation in India in relation to whether payments to foreign vendors towards purchase of computer software ought to be characterised as ‘royalty’ or as purchase of goods.

News & Analysis

India: Business restructuring in context of the Recent Danish National Court ruling

26 March 2021 by Deloitte - India

A business restructuring may typically be defined as a cross-border redeployment of functions, assets, and/or risks by a Multi-National Enterprise (MNE)

News & Analysis

India: Related party transactions: Convergence of corporate governance and transfer pricing principles

02 February 2021 by Deloitte - India

Over the past two decades, India has witnessed an evolution in TP regulations.

News & Analysis

Can tax reforms be a shot in the arm for COVID-hit Indian economy?

22 January 2021 by Deloitte - India

Pandemic has not dampened Indian government's tax policy rationalisation

News & Analysis

Covid-19 Impact: Benchmarking in uncertain times

24 December 2020 by

Deloitte India present their thought leadership publication on determination of arm’s length margins