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Pratik (Student)     03 December 2013

Transfer pricing

As you may be aware that Apple and Google among other companies use Double Irish Dutch Sandwich model of tax avoidance on Intellectual Properties. They transfer the IPs to low tax jurisdictions such as Ireland to a subsidiary which in turn exploits it. The parent company only pays tax on transfer f IPs not the "super profits:. 

Are you aware of any such cases in India where a similar dispute had arose? Please mention the case(s).



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