Back

ACGA Blog: Balancing ease and oversight: decoding India's RPT Reforms

Related Party Transactions (RPTs) are undertaken between a company and parties related to it, including subsidiaries, but also promoters, key management personnel, or entities controlled by related parties. These transactions come in many forms including sales, purchases, loans, asset transfers, as well as guarantees and other financial arrangements, writes Anuja Agarwal, ACGA Research Head, Japan and India. Read more here.