Corporate guarantee to AE is an international transaction ineligible for Section 80-IAB deduction.
Corporate guarantee to AE is an international transaction ineligible for Section 80-IAB deduction. Issue Corporate Guarantee as International Transaction: Whether providing an irrevocable and unconditional corporate guarantee to an Associated Enterprise (AE) constitutes an “international transaction” requiring determination of the Arm’s Length Price (ALP). Eligibility for Section 80-IAB Deduction: Whether a corporate guarantee fee (or… Read More »