COMPLEXITY OF TRANSFER PRICING DISPUTES AND THEIR PREVENTION MECHANISMS: USA AND INDIA
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Abstract
The OECD MAP (Mutual Agreement Procedure) statistics for India and USA establish that transfer pricing disputes cover most of the MAP cases initiated under the US-India DTAA.i This paper attempts to analyse the complexity behind such disputes; point out the lack of simplicity, coordination and certainty in the transfer pricing legal framework of USA and India; highlight the need for a deeper analyses of the methodologies used for the computation of arm’s length price, and the applicability of the same in transactions related to AMP expenses and Market Intangibles. Dispute preventions mechanisms such as APAs and Safe Harbour rules have also been briefly scrutinised to emphasize the effectiveness and the scope of improvement of such initiatives in reducing transfer pricing tax disputes between India and US.
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