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India’s 2017 budget: TP highlights and lowlights

February 02, 2017

Lena Angvik



India’s finance minister, Arun Jaitley, introduced two new measures in the 2017 budget, secondary adjustments and thin capitalisation rules, but taxpayers have been left nonplussed.

India’s budget, announced on February 1, took another step towards implementing the OECD’s policy recommendations. Highlights include introducing secondary adjustments, restricting interest rules, and curtailing the scope of domestic transfer pricing provisions. But what does all this mean for taxpayers?

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