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Top Stories on International Taxation

DPIIT widens definition of start-ups; notification to be released soon
19 February 2019
ITAT deleted Pepsico's AMP adjustment due to absence of agreement with AE to spend on AMP
15 February 2019
Aadhaar-PAN linking is mandatory by March 31, 2019: CBDT
14 February 2019
Copy of the Finance Bill, 2019 as passed by Lok Sabha
13 February 2019

Tools

Opinions

Cross-border transparency – adding dimensions to tax scrutiny Rajiv Bajoria
Partner, Deloitte India

Jersey - No More a Tax Haven Paresh Patil
CA

‘Associate Enterprise’ and its Prerequisites Piyush Bafna
CA
Diverse income sources, eligible to claim benefit under DTAA or Act - ‘independently & mutually exclusively’ Suraj Nangia
Partner, Nangia Advisors LLP

Comparability Analysis under Transfer Pricing - Whether a Question of Law or a Purely Factual Exercise? Neeraj Jain
Advocate, CA Partner (Head of Transfer Pricing practice) Vaish Associates Advocates

United Nations (UN) Practical Manual on Transfer Pricing for Developing Countries–Snapshot of India Chapter Vinita Chakrabarti
Director - Transfer Pricing with a leading Firm in India with over a decade of Transfer Pricing experience
Law of preparatory and auxiliary services Noopur Agashe
Executive Director - PWC

Opinion : Indian APA experience Sanjay Kumar

Comparability Analysis – Substantial Question of Law? L N Pant
Senior Director, Deloitte Haskins and Sells LLP

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