Corporate Guarantee Valuation in India: A Comprehensive Guide for CFOs on Ind AS, GST, and Transfer Pricing
Corporate guarantees are among the most common — and historically under-priced — intercompany transactions in Indian group structures. A parent routinely stands behind a subsidiary’s working capital facility or Non-Convertible Debenture (NCD) issuance without a second thought about what that guarantee is actually worth. Three separate regulatory authorities now actively reject that passive posture: the […]