TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Transfer Pricing Rules Tighten Scrutiny of Domestic and International Enterprise Transactions to Prevent Tax Manipulation</h1> Clause 161 of the Income Tax Bill, 2025 addresses the computation of income from international and specified domestic transactions between associated enterprises. The provision mandates using arm's length pricing to prevent tax avoidance, ensuring transactions are priced as if conducted between unrelated parties. It covers income, expenses, and cost-sharing arrangements, extending transfer pricing principles to both cross-border and domestic group transactions while maintaining anti-abuse safeguards against artificial profit manipulation.
TaxTMI 
TaxTMI 