India Budget Wish Lists, H-1B Delays: Transfer Pricing Report

Jan. 30, 2026, 10:03 AM UTC

Hello and welcome to the Transfer Pricing Report. I’m Caleb Harshberger, and this week business groups and tax pros in India are sounding off about the TP rule changes they hope to see in the country’s new budget, slated to drop Sunday. Also! Companies with H-1B workers stranded in India reckon with permanent establishment risks. And in the US, Perrigo gets its refund.

Businesses in India are looking to Sunday’s federal budget plan to clarify and simplify tax rules they say complicate growth of the globally interwoven technology sector, my colleague Shefali Anand reports. Among the top issues: permanent establishment, ...

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