The emergence and growth of Multinational Enterprises in recent years have led businesses to set up specialized units for rendering Intra Group Services (‘IGS’). These transactions have been subject to voluminous scrutiny in India and invariably lead to protracted litigation. In view of the lack of detailed legislative provisions in relation to IGS, solutions can look through some of the reasoned judgments from the Indian courts.In this episode, Amit Agarwal and Anchal Kapoor reflect on the typical IGS transactions undertaken by MNEs, related transfer pricing issues, highlight the learnings from international guidelines as well as judicial precedents in India, and comment on possible modus operandi to navigate through these issues.

Ver todos los episodios