India : regional tax minimization

Journal
Author
Fazelbhoy, A.
Country
India
Published Date
Issue
Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the ability to structure a local manufacturing subsidiary as toller/consignment contract manufacturer for a principal company in India, including tax holidays, permanent establishment, transfer pricing, and indirect tax.