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Transfer Pricing Documentation In The Income Tax Act




Sai Charan Damodara, ICFAI Law School

Introduction

International trade has been existing since the birth of nations. Still, there has been an accelerating growth in trade, finance, and investment since World War II.1 The World development report 1999/2000 notes that fragmentation of production process. A significant new trend is trading across international borders, particularly for developing economies. Separate stages of production are carried out in different countries as part of this "slicing up the value chain." The reasons are not difficult to find. Global trade rules have reduced trade barriers and uncertainties, boosting global production networks. Global transportation and communication advancements have made managing such global production networks simple. Intra-firm trade has also increased as a result of these developments. The world development report notes that about one-third of the world trade takes place within global production networks.


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Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

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