Author: Sunil Arora & Isha Mahawar
International Taxation: Arm’s Length Price ‘ALP’ approach (Transfer Pricing) OR Fair Value ‘FV’ approach (Customs) – to examine profit earned from the imported goods, is not understated.
Where they agree, Where they don’t?
Read the article on ETCFO to know Where We Stand.
Valuation under transfer pricing & Customs – will they ever converge
