#Transfer Pricing

3 articles

Transfer Pricing Safe Harbour Rules: When You Can Skip the Detailed Benchmarking Study

Safe harbour lets qualifying transactions skip the transfer pricing benchmarking study by meeting a CBDT-prescribed margin. Here's the actual trade-off, and when it isn't worth taking.

6 September 20268 min read

An empty boardroom with a world map on the wall and a laptop open to a video call on the table, representing a multinational company's board weighing where its key decisions are truly made

International Tax

POEM (Place of Effective Management): When a Foreign Company Becomes an Indian Tax Resident

A foreign company doesn't need an Indian office to become an Indian tax resident. If its real decisions are made from India, its global income can end up taxed here too.

3 September 20267 min read

A chartered accountant reviewing transfer pricing benchmarking data and financial statements on a laptop at an office desk

International Tax

Transfer Pricing in India: Documentation and Form 3CEB Basics

Related-party transactions have to be priced like arm's length deals, and most attract Form 3CEB regardless of size. Here's who's covered and what to document.

14 August 20265 min read