https://www.taxtmi.com/article/detailed?id=13251 India's transfer pricing framework centers on the arm's length principle, with heightened focus on intangibles, intra-group services, royalties and digital transactions. Tools like Safe Harbor Rules and APAs provide pricing certainty, while evolving benchmarking (including profit-split and multi-year data) and judicial emphasis on contemporaneous documentation and FAR analyses shape dispute outcomes. Increased scrutiny of digital business models and compliance burdens-Master Files, Local Files, and CbCR-raise double taxation risks absent MAPs; best practices include proactive APAs, robust documentation, and early authority engagement. en-us Fri, 27 Dec 2024 18:56:47 +0530 Fri, 27 Dec 2024 18:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13251 India's transfer pricing framework centers on the arm's length principle, with heightened focus on intangibles, intra-group services, royalties and digital transactions. Tools like Safe Harbor Rules and APAs provide pricing certainty, while evolving benchmarking (including profit-split and multi-year data) and judicial emphasis on contemporaneous documentation and FAR analyses shape dispute outcomes. Increased scrutiny of digital business models and compliance burdens-Master Files, Local Files, and CbCR-raise double taxation risks absent MAPs; best practices include proactive APAs, robust documentation, and early authority engagement. Articles Income Tax Fri, 27 Dec 2024 18:56:47 +0530 https://www.taxtmi.com/article/detailed?id=13251