Transfer Pricing Adjustments Simplified: Tribunal’s Ruling on Corporate Guarantees

Substance Over Form: A new perspective in Transfer Pricing Adjustments on Corporate Guarantee Fees In a pivotal ruling addressing Transfer Pricing (TP) adjustments concerning corporate guarantee fees, the Hon’ble Tribunal has introduced a nuanced perspective on transactions involving joint ventures (JVs) in international projects. The ruling not only brings clarity to TP adjustments but also […]