Importance of far analysis in transfer pricing

Last updated: 15 May 2020

Save Share

Quick Summary

This document details the significance of the FAR (Functions Performed, Assets Employed, and Risks Undertaken) analysis in transfer pricing, using the M/s DIT v/s Morgan Stanley & Co. Inc. Supreme Court of India case. It explains how the FAR analysis was crucial in determining arm's length pricing for services provided between related entities. The case highlights that a robust transfer pricing analysis, considering FAR, can prevent the attribution of further profits to a Permanent Establishment (PE). This resource is valuable for tax professionals and businesses involved in international taxation.

File details

DOCX 21 KB 0 downloads Income Tax

File description

THIS IS A CASE LAW OF MORGAN STANLEY CO IN SUPREME COURT OF INDIA AND INSIDE THIS YOU WILL SEE WHY FAR ANALYSIS IS SO IMPORTANT IN TRANSFER PRICING #docx

Download DOCX 21 KB Like

Submitted by Shivam Sharma · Posted 15 May 2020 · Other files by Shivam Sharma · Report

Comments