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Transfer PricingArticle·5 November 2025

The RP conundrum between Customs and TP

By JustIDT

Executive Summary

In today’s global trade environment, the same import transaction can be undervalued for Customs and overvalued for Transfer Pricing — putting businesses in a regulatory paradox. J the App by JustIDT explores how India can bridge the valuation divide through coordination, digital integration, and policy convergence.


Introduction

In the complex world of international trade, related-party transactions have become the focal point of a growing tension betw...

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