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India transfer pricing documentation guide

February 15, 2008



Rajan Sachdev, executive director of transfer pricing at KPMG in India, outlines transfer pricing documentation rules in India

The Indian transfer pricing regulations (ITPRs) require taxpayers to maintain extensive information and contemporaneous documentation in case the aggregate value of cross-border related-party transactions exceeds INR 10 million (approx. $250,000) in a tax year.

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