ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Some Key Concerns

Risk-based Audits for Transfer Pricing

In view of the serious risk faced by the Indian exchequer on account of illicit financial outflows via transfer mispricing practices by multinational corporation–affiliated firms, an appropriate tax policy path shall be oriented towards a more thorough and stricter scrutiny of their transactions in future. The current policy approach of minimising the tax audits faced by these firms based on initial risk assessment should ensure careful profiling of risks and strategic audit design considering various risk factors.

 



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Updated On : 18th Nov, 2019

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