Transfer pricing (TP) rules require companies to price deals with their own related entities as they would with an outside company, preventing profit shifting to low-tax jurisdictions. Advance pricing agreements (APAs) let taxpayers negotiate certainty on this pricing directly with tax authorities.
Srivatsan Raghavan of Deloitte India draws on India’s mature TP and APA system, while Charmaine Tillekeratne of Deloitte Sri Lanka and Maldives examines Sri Lanka’s developing enforcement landscape and what businesses should do to prepare.
An Echelon brand partnership with Deloitte