Dear Members, We are pleased to present to you ‘TransPrice Times – edition 16th December 2017 to 15th January 2018’. This periodical covers key court rulings on determination of entities as ‘Associated Enterprises’; specified domestic transactions; sale of shares; reimbursement of expenses and nature of expenses. Apart from this, recent news relating to India’s activation of bilateral exchange relationships for CbC & CRS MCAA has been discussed in the periodical.