Direct Tax Amicus: October 2014

The article on doing business in India through liaison office (LO), in the October 2014 issue of Direct Tax Amicus highlights the need for vigilance in structuring the format of LO, while applicability of transfer pricing provisions to issue of shares, guarantee being an international transaction, retraction of comparable used in transfer pricing study, contract manufacturing resulting in fixed PE and carry forward of capital gains in case of amalgamation are covered in the Ratio Decidendi section.

October, 2014/Issue-03