The Joint Committee of European Supervisory Authorities has launched a consultation on draft Implementing Technical Standards on the reporting of intra-group transactions and risk concentration for ...
Transactions within a corporate group can sometimes achieve reduction of tax obligations, regardless of whether or how much such result was intended. One typical way observed is to extend an ...
ITAT Delhi held that documentary evidence established receipt of intra-group administrative support services and that the 5% markup was at arm's length. The transfer pricing adjustment was accordingly ...