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Law and Practice of Transfer Pricing (Domestic and International Transactions) (With Free download of Sample Transfer Pricing Reports)

Law and Practice of Transfer Pricing (Domestic and International Transactions) (With Free download of Sample Transfer Pricing Reports)

  • ₹1,695.00

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Description
With Free Download of Sample Transfer Pricing Reports

Transfer pricing as an area of practice has assumed enormous significance given the inherent ambiguous nature of the law and the scope for wide interpretations. The recent decisions by courts and the actions of the Revenue are an indicator of the direction in which this levy is poised. This book aims to simplify the provisions of international and domestic transfer pricing law in India. The book is viewed as an assessee's and practitioner's guide to transfer pricing to facilitate the interpretation and compliance of the legislation. Some of the highlighting features of this book are:
•    Simple and exhaustive coverage of the legal provisions
•    Transfer pricing laws as amended by Finance Act, 2016 have been covered
•    Three sample transfer pricing study reports have been provided to provide a
      practical dimension to documentation
•    More than 900 relevant case laws have been analysed and summarized to provide
     a ready reference for transfer pricing case laws
•    Comparison of safe harbour margins with actual margins through benchmarking analysis
•    The process of benchmarking with recognized databases have been explained by a
     simple step by step approach with screen shots depictions
•    Completed Audit Report Format in Form 3CEB, Safe Harbour Form 3CEFA and
      Form 3CEFB, APA Forms 3CEC and 3CED
•    Practical check list for fulfilling Accountant's responsibility while certifying Form 3CEB
•    Over 70 practical issues faced by the assessee/tax advisors during the course of
     compliance and assessments have been elaborately discussed
•    Significant recent rulings have been briefly analyzed
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Contents
Chapter 1.    Relevance and Rationale of Transfer Pricing
Chapter 2.    Transfer Pricing Law in India
Chapter 3.    Methods for Determining Arm's Length Price
Chapter 4.    Functions, Assets and Risk (FAR) Analysis
Chapter 5.    Benchmarking and Selection of Comparables
Chapter 6.    Domestic Transfer Pricing
Chapter 7.    OECD on Transfer Pricing for MNEs
Chapter 8.    Transfer Pricing Documentation
Chapter 9.    Advance Pricing Agreements — An Indian Perspective
Chapter 10.    Safe Harbour Guidelines with Comparison
Chapter 11.    Action Points on Transfer Pricing and Action Plan 13
Chapter 12.    Form 3CEB and Auditor's Responsibility
Chapter 13.    Practical Issues in Transfer Pricing
Chapter 14.    Transfer Pricing Adjustment
Chapter 15.    Few Recent Decisions on Transfer Pricing Law
Chapter 16.    Range Concept and Multi-year Data
Chapter 17.    Recent Developments in Transfer Pricing
Chapter 18.    Sample Transfer Pricing Report — Case Study 1
Chapter 19.    Sample Transfer Pricing Study Report — Case Study 2
Chapter 20.    Table of Transfer Pricing Case laws
Chapter 21.    Statutory Provisions, Forms and Updates
Chapter 22.    Transfer Pricing Terminologies and Glossary
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Author Details
Shri Divakar Vijayasarathy
is a rank holder chartered accountant engaged in international and domestic taxation practice. His core areas of practice are international tax structuring, transfer pricing, tax advisory and tax litigation. He ventured into practice after successful employment stints with leading banks and financial institutions. He is a faculty for the subjects of direct and international taxation for both students and professionals at ICAI and various other professional institutions.
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