https://www.taxtmi.com/article/detailed?id=16858 Transfer pricing governs pricing of transactions between related enterprises in cross-border trade, including goods, services, intellectual property, loans, guarantees, and royalty arrangements. Its central regulatory objective is to prevent profit shifting and ensure related-party dealings are priced on an arm's length principle basis, as if the parties were independent. In EXIM operations, it overlaps with customs valuation scrutiny, while recognised methods include CUP, RPM, Cost Plus, TNMM, and Profit Split. Documentation, FAR analysis, and Advance Pricing Agreements are key compliance tools. en-us Wed, 08 Jul 2026 09:09:19 +0530 Wed, 08 Jul 2026 09:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16858 Transfer pricing governs pricing of transactions between related enterprises in cross-border trade, including goods, services, intellectual property, loans, guarantees, and royalty arrangements. Its central regulatory objective is to prevent profit shifting and ensure related-party dealings are priced on an arm's length principle basis, as if the parties were independent. In EXIM operations, it overlaps with customs valuation scrutiny, while recognised methods include CUP, RPM, Cost Plus, TNMM, and Profit Split. Documentation, FAR analysis, and Advance Pricing Agreements are key compliance tools. Articles Customs - Import - Export - SEZ Wed, 08 Jul 2026 09:09:19 +0530 https://www.taxtmi.com/article/detailed?id=16858