India GDP is expected to expand by 7.4% in FY 2025-26, backed by strong investment and growth led by the services and ...
《2025年财政法》修订了《1961年所得税法》第92CA条，新增“重复交易”机制。根据该框架，纳税人可选择将某一年度确定的独立交易价格（ALP），适用于其后连续两个年度内的“类似”国际交易或特定国内交易。该规定自2026年4月1日起生效，适用于20 ...
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