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of <h1>Understanding International Transactions under Section 92B: Key Aspects of Transfer Pricing and Intangible Assets</h1> International transactions, as defined under Section 92B, involve dealings between associated enterprises, where at least one is a non-resident. These transactions can include the exchange or use of tangible or intangible property, capital financing, service provision, and business restructuring. Transfer pricing applies if income from such transactions is assessable under Indian tax law. Intangible property encompasses a wide range of assets, including marketing, technology, artistic, data processing, engineering, customer, contract, human capital, location, goodwill, and other intellectual content-based assets. Transactions with unrelated persons may be deemed international if influenced by agreements with associated enterprises.
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