This alert summarizes a recent ruling of the Mumbai Income Tax Appellate Tribunal on TP in the case of M/s RBS Equities (India) Limited.

Delhi Income Tax Appellate Tribunalin GAP International Sourcing in India has ruled on the transfer pricing aspects of compensation for a procurement company.

The Finance Act which was enacted into law on 28 May, 2012, introduced provisions to enable Advance Pricing Agreements in the Indian tax law.

On 30 August 2012,Russian Federation and the Federal Tax Service issued a letter concerning the submission and preparation of documentation for tax control purposes

Law #52, dated 28 August 2012 that modifies the Tax Code (TC) including important and relevant changes to some of the sections in transfer pricing

On 31 Aug 2012, CBDT issued notification introducing rules for implementing APAs which enables taxpayer to file an application for unilateral, bilateral or multilateral APA

The Peruvian Legislative Decree 1120 purpose is to make amendments with respect to the treatment of import or export transactions of goods.

This Alert summarizes and provides comments on the key components of the National Action Plan, the international project to increase TP capacity.

Procurement support transactions with a related entity challenged in Polish court-The Supreme Administrative Court of Poland has questioned the economic rationale behind the taxpayer’s involvement.

On 5-April-2012, the Investment and Trade Promotion Centre and the People’s Committee of Ho Chi Minh City organized a conference on Vietnam transfer pricing.