Log in to Research Map for Income tax and follow these steps :

1. Start by finding cases with international transactions

  • Search for the permanent establishment
  • Search within the Search for associate enterprise within permanent establishment

2. To find cases related to arm’s length pricing (alp) with respect to royalty and fees for technical services

  • Search for alp within the permanent establishment and associate enterprise
  • Search for royalty payments within alp, permanent establishment and associate enterprise
  • Search for FTS within alp, permanent establishment, associate enterprise and royalty payments

3. To further narrow down the results, use the section filters on the left

  • Select section 92B
  • From 4167 you will arrive at 6 results with a few clicks

Determine the arm’s length price for an international transaction within seconds