Transfer Pricing in India: Balancing Global Norms with Domestic Considerations

Transfer pricing, the pricing of transactions between related parties, presents a unique challenge in today’s globalized economy. India, a significant player in international trade, has implemented transfer pricing regulations to ensure arm’s length pricing and prevent base erosion and profit shifting (BEPS). Read More

GST and International Trade: Implications for Indian Businesses

The implementation of Goods and Services Tax (GST) in India significantly impacted international trade for Indian businesses. The article explores both the opportunities and challenges presented by this new regime. While GST benefits exporters with zero-rated exports and Input Tax Credit (ITC) Read More

Foreign Investment and Corporate Governance

Foreign direct investment (FDI) has emerged as a critical driver of economic growth in India. However, its integration with the Indian corporate landscape necessitates robust corporate governance practices. This article explores the dynamic interplay between FDI and corporate governance in India, analysing Read More

Anti-Profiteering Measures under GST: Balancing Revenue Collection and Consumer Protection

The Goods and Services Tax (GST) regime in India introduced anti-profiteering measures to ensure that the benefits of tax reduction are passed on to consumers. These measures aim to strike a balance between revenue collection and consumer protection. This article examines the Read More

FEMA and Inbound Investment: Structuring Transactions for Compliance in India

Keywords: Foreign investment in India, FEMA compliance, Inbound investment structuring, Foreign Exchange Management Act (FEMA) 1999, Reserve Bank of India (RBI), Automatic Route, Approval Route, Foreign Investment Promotion Board (FIPB) Abstract: India’s burgeoning economy has attracted significant foreign investment in recent years. Read More