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Transfer Pricing Implications due to phase-out of LIBOR

June 29, 2020[2020] 117 taxmann.com 377 (Article)
Multinational enterprises (“MNEs) with operations in India, have witnessed nearly two decades of Transfer Pricing (“TP”) regulations in Indian taxation system. The companies have also witness various changes in TP regulations, some being progressive and align with global practices. Though some may not be such progressive but introduced by legislature to maintain balance in collection of tax revenue on international transactions.
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