Introduced in 2001, transfer pricing (TP) rules in India have undergone a sea change and now with the inclusion of advance pricing agreements (APAs), safe harbour rules (SHRs) and more recent rules such as APA rollback, etc. the new TP regime is aimed to reduce litigations, provide more...

Medical tourism is one of the major sectors amongst the trade in services that has been growing significantly the world over particularly with the establishment of General Agreement of Trade in Services (GATS) under WTO. This sector falls under Mode II - known as “Consumption Abroad” of...

Medical tourism is one of the major sectors amongst the trade in services that has been growing significantly the world over particularly with the establishment of General Agreement of Trade in Services (GATS) under WTO. This sector falls under Mode II - known as “Consumption Abroad” of...