Transfer Pricing for Indian Subsidiaries of MNCs

When related entities across borders transact with one another, tax authorities expect those transactions to be priced as if between independent parties — the arm's-length principle.

Compliance rests on three pillars: robust documentation (including the Accountant's Report and a transfer pricing study), defensible benchmarking, and a periodic health-check of existing inter-company arrangements.

Getting this right up front is far cheaper than litigating it later. We advise groups on documentation, benchmarking and, where disputes arise, on submissions and appearances before the appellate authorities.