Tax alert: Amalgamation considered as “Business restructuring” as per OECD Guidelines has been saved
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Tax alert: Amalgamation considered as “Business restructuring” as per OECD Guidelines
19 February 2024
Amalgamation of group entities regarded as organisational change and covered under the definition of “business restructuring” as per the OECD guidelines. Consideration under amalgamation is subject to transfer pricing if it is not a tax neutral merger.
