What is #EconomicOwnership and whether it is recognized under Indian Tax Regulations? #BEPS has put the focus back on the Legal vs...

Who is an agent and how to set an agent"s remuneration (Transfer Pricing Perspective)? Most business persons would know who is an agent...

What is Substance in Transfer Pricing Context? The new international tax regime under BEPS emphasizes on actual conduct over form...

When to use Cash Profit as a Profit Level Indicator? Normally depreciation forms part of operating expenses for comparing profit ratios...