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Master Circular on Direct Investment by Residents in Joint Venture (JV) /Wholly Owned Subsidiary (WOS) Abroad

RBI/2013-14/11 Master Circular No.11/2013-14 July 01, 2013 To, All Authorised Dealer Category - I banks Madam / Sir, Master Circular on Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad Direct investments by residents in Joint Venture (JV) and Wholly Owned Subsidiary (WOS) abroad are being allowed, in terms of… Read More

Tags: BusinessEspooForeign Exchange Management ActJoint ventureMaster Circulars 1st July 2013NokiaNokia Siemens NetworkSiemensSubsidiary

Transfer Pricing controversies a tale that is not a fairy one

1. Introduction Since its introduction in the Finance Bill 2001, transfer pricing provisions/regulations (TP regulations) have been a matter of huge debate & consequentially tremendous amount of litigations. Lack of conceptual clarity & high level of subjectivity in application of rules & various methods collated with strain of meeting higher revenue targets has added salt… Read More

Tags: DelhiGlaxoSmithKlineIncome taxIndiaMultinational corporationNokiatransfer pricingVodafone

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