Author: Ameet Baid, Virti Shah, and Sagar Nagaraj, ASA
In this article, Germany’s new Transaction Matrix is compared with India’s Form 3CEB, highlighting how Germany’s approach strengthens transparency by mandating disclosure of contractual basis and tax treatment for related-party transactions. It explains how incorporating similar elements into India’s framework could enhance audit readiness, reduce transfer pricing risks, and improve global reporting alignment.
Published on – Taxmann
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