CASC Article – Corporate Guarantee
VSTN’s recent article on “Corporate Guarantee- A deep dive ” is coauthored by Nithya S and RS Chitra which was published in the CASC Monthly Bulletin” for October 2024.
The article covers the topic of Corporate Guarantee within the context of transfer pricing, examining whether providing a corporate guarantee constitutes an international transaction. It also delves into benchmarking approaches used to assess such guarantees and highlights litigation trends related to this issue.
Additionally, the article discusses the interplay between GST (Goods and Services Tax) and corporate guarantees, exploring how they might interact from a tax compliance perspective. It also provides insights on international perspectives regarding corporate guarantees and key global jurisprudence.