Indian authorities test imports using the comparable uncontrolled price method
July 30, 2008
Karishma Popat and Fatema Hunaid from Grant Thornton India, identify recent developments in audits in the pharmaceutical industry transfer pricing audit in India
A recent trend among transfer pricing audits in India is the application of the Comparable Uncontrolled Price (CUP) method in respect of imports of Active Pharmaceutical Ingredients (API) by MNC pharmaceutical companies in India (IndCo) from their overseas affiliates.
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