Transfer Pricing Methodologies – Transactional Net Margin Method

Business transactions have grown complex over the year. It takes a split second to pay for something online, however, we barely realize how many companies have actually participated in that single transaction. Let’s say you purchase a mobile…

Transfer Pricing Methodologies – Profit Split Method

John is an insurance agent. In a bid to increase his sales, he approached his friend Peter who was a Doctor and asked him to introduce John to Mr Black, a rich businessperson who happened to take routine services from Peter. Peter agreed and…

Transfer Pricing Methodologies – Cost Plus Method

One of the exciting events in a track and field sports is a relay race. Members of a team one after the other complete a part of the racecourse and pass a baton to the other team member. The other team members do the same until the baton reaches…

10 Registrations, but 1 Single Form for Company Incorporation

Over the past few years, India has been aggressively amending its laws, regulations, and procedures to simplify doing business in India. This is quite evident from the fact that India jumped from 142to 77th rank in just 4 years. For businesses…

Transfer Pricing Methodologies – Resale Price Method

When an expenditure is incurred on behalf of a group, we often split the bill equally. However, if certain services are availed only by a category of people, it would be unfair to charge a share of total expenditure on their tab. For example,…