Taxmann's BEPS Implications on Transfer Pricing (Indian Perspective)

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Description
This book offers a comprehensive and practical guide to understanding the intricate transfer pricing implications stemming from the Base Erosion and Profit Shifting (BEPS) project within the Indian context. This work culminates two years of extensive research and analysis by a team of transfer pricing experts. The book covers a wide range of topics, starting with an overview of the BEPS project and its objectives. It also includes an analysis of international rulings on BEPS, examining landmark cases and their implications for the transfer pricing landscape.
This comprehensive guide is invaluable for tax practitioners, professionals, academics, and business leaders aiming to understand the impact of BEPS recommendations on transfer pricing in India. It facilitates informed discussions on this critical area of taxation and its implications for businesses operating in India.
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Table of Contents
Chapter 1. Introduction
Chapter 2. BEPS Implications on Trasfer Pricing
Chapter 3. Dempe Analysis
Chapter 4. BEPS Guidance on Substance Over Form
Chapter 5. Low Value Intra-Group Services
Chapter 6. Financial Transactions
Chapter 7. Cost Contribution Arrangements
Chapter 8. Location Savings
Chapter 9. Three-Tier Documentation
Chapter 10. Dispute Resolution Mechanism
Chapter 11. International Transfer Pricing Rulings on BEPS
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Author Details
Ashutosh Mohan Rastogi is the Founder and Tax Lawyer at Amicus – Advocates & Solicitors, bringing two decades of expertise in International Tax and Transfer Pricing. He leads the Tax Practice at Amicus, achieving numerous landmark victories before the Delhi High Court.
Ashutosh's forte lies in International Tax Structuring and Transfer Pricing Planning for related party cross-border transactions, particularly in the Information Technology sector. He has successfully represented numerous multinational companies before tax authorities in Transfer Pricing and International Tax audits and has advised on complex Transfer Pricing matters. His experience encompasses all aspects of Transfer Pricing advisory, GAAR, POEM, and BEPS-related compliance and litigation services.
Ashutosh contributes to renowned tax journals such as BNA Bloomberg, International Tax Review, and Taxmann. This reflects his commitment to sharing insights and staying updated on taxation developments.
He holds an Economics degree from Sri Ram College of Commerce and a Master of Laws (LL.M.) with a concentration in Tax & Finance from New York University School of Law.