Episode 3: the transfer pricing environment in India, with Akshay Kenkre

As India is not a member of the OECD, and has not formally adopted the OECD TP Guidelines, its TP laws and procedures are very different. In this podcast we discuss a number of those differences, including:

• India’s approach to benchmarking
• The requirement for a chartered accountant to certify the nature and arm’s length value of relevant transactions
• The 10-day notice period for groups to respond to demands for documents