India

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 2) - Inclusive Framework on BEPS: Action 14

Local Public Finance and Capacity Building in Asia - Issues and Challenges

OECD releases sixth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today's publication of the sixth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) - Inclusive Framework on BEPS: Action 14

Taxing Energy Use: Key findings for India

This country note explains how India taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

India deposits its instrument of ratification for the Multilateral BEPS Convention

Today, India deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For India, the MLI will enter into effect on 1 October 2019.

OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)

The OECD is gathering input for the Stage 1 peer reviews of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

Global Forum on Transparency and Exchange of Information for Tax Purposes: India 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Achieving strong and balanced regional development in India

While India’s per capita income is converging towards that of the richer countries, inequality has drifted up.