Interest-Free Loans Fall under the Ambit of International Transaction

Journal
Author
Jhabakh, P.R. Kumar
Country
India
Published Date
Issue
International Transfer Pricing Journal 2012 (Volume 19), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author reviews the recent case of Tata Autocomp Systems Limited, which involved the application of the arm’s length principle to an interest-free loan between associated enterprises.