Transcription of Intra-group credit guarantees in Transfer Pricing: Does ...
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Intra-group credit guarantees in Transfer pricing : does India agree with the rest of the world? Shyam Sundar M 30 October 2014 Intra-group credit guarantees in Transfer pricing : does India agree with the rest of the world? Page 2 About the Author: Shyam is a qualified Chartered Accountant, currently working with the Transfer pricing practice of Ernst & Young LLP in Bangalore, India. He also has a Bachelor s degree in Commerce from Bangalore University. Contact Details Cell: +91 80509 14664 E-mail: W ord Count: Disclaimer: The views expressed in this document are not intended to be used as professional advice and also, represent only the personal views of the author. Intra-group credit guarantees in Transfer pricing : does India agree with the rest of the world? Page 3 Table of Contents 1.
Intra-group credit guarantees in Transfer Pricing: Does India agree with the rest of the world? 1. Background In a 2012 report on “black money”1 published by the Indian Government, Transfer Pricing (“TP”) and shifting of profits to tax havens were named as two of the biggest
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