All categories
Guide to Transfer Pricing (With Transfer Pricing Audit) (As Amended by the Finance Act 2017)

Guide to Transfer Pricing (With Transfer Pricing Audit) (As Amended by the Finance Act 2017)

  • ₹1,775.00

In Stock
  • Author(s): Taxmann
  • Brand: Taxmann
  • Edition: 7 Ed 2017
  • ISBN 13 9789386482327
  • Approx. Pages 1194 + Contents
  • Format Paperback
  • Delivery Time Normally 7-9 working days

............................................................................................................................
Contents
DIVISION ONE
APPLICABILITY OF TRANSFER PRICING, ASSOCIATED
ENTERPRISES, INTERNATIONAL TRANSACTIONS
AND SPECIFIED DOMESTIC TRANSACTIONS
CHAPTER 1 : INTRODUCTION
CHAPTER 2 : FEATURES OF THE TRANSFER PRICING REGIME UNDER CHAPTER X
CHAPTER 3 : TRANSFER PRICING PROVISIONS OF CHAPTER X - WHEN APPLICABLE TO AN ASSESSEE
CHAPTER 4 : WHO ARE "ASSOCIATED ENTERPRISES" (AEs)?
CHAPTER 5 : WHAT IS "INTERNATIONAL TRANSACTION"?
CHAPTER 6 : INTERNATIONAL TRANSACTIONS : PURCHASE, SALE OR LEASE OF TANGIBLE PROPERTY
CHAPTER 7 : INTERNATIONAL TRANSACTIONS : INTAN-GIBLE PROPERTY TRANSACTIONS
CHAPTER 8 : INTERNATIONAL TRANSACTIONS : BORROWING OR LENDING OF MONEY/ FINANCING
CHAPTER 9 : INTERNATIONAL TRANSACTIONS : PROVISION OF SERVICES
CHAPTER 10 : INTERNATIONAL TRANSACTIONS : COST CONTRIBUTION AGREEMENTS
CHAPTER 11 : BUSINESS RESTRUCTURING OR ORGANISATION
CHAPTER 12 : DEFINITION OF SPECIFIED DOMESTIC TRANSACTIONS
DIVISION TWO
COMPUTATION OF ARM'S LENGTH PRICE
CHAPTER 13 : EFFECT OF APPLICABILITY OF TRANSFER PRICING PROVISIONS
CHAPTER 14 : WHAT IS ARM's LENGTH PRICE
CHAPTER 15 : HOW TO COMPUTE ARM's LENGTH PRICE
CHAPTER 16 : BENCHMARKING : COMPARABILITY ANALYSIS & COMPARABLES
CHAPTER 17 : WHAT IS COMPARABLE UNCONTROLLABLE PRICE (CUP) METHOD AND HOW TO
                           APPLY IT TO CALCULATE ALP?
CHAPTER 18 : WHAT IS RESALE PRICE METHOD (RPM) AND HOW TO APPLY IT TO CALCULATE ALP?
CHAPTER 19 : WHAT IS COST PLUS METHOD (CPM ) AND HOW TO APPLY IT TO CALCULATE ALP?
CHAPTER 20 : WHAT IS PROFIT SPLIT METHOD (PSM) AND HOW TO APPLY IT TO CALCULATE ALP?
CHAPTER 21: WHAT IS TRANSACTIONAL NET MARGIN METHOD (TNMM) AND HOW TO APPLY
                           IT TO CALCULATE ALP?
CHAPTER 22 : ANY OTHER METHOD - RULE 10AB
CHAPTER 23 : MOST APPROPRIATE METHOD (MAM)
CHAPTER 24 : INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR IMPORT OF GOODS
CHAPTER 25 : INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR INTEREST FREE LOAN TO AEs
CHAPTER 26 : INTERNATIONAL TRANSACTIONS INVOLVING INTANGIBLES : DETERMINATION OF ALP
CHAPTER 27 : INTERNATIONAL TRANSACTIONS : WHEN DEVELOPMENT CENTRES IN INDIA CAN BE
                          TREATED AS CONTRACT R&D SERVICE PROVIDER WITH INSIGNIFICANT RISK
CHAPTER 28 : INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR INDENTING ACTIVITY
DIVISION THREE
TP ADJUSTMENTS AND THIN CAP ADJUSTMENTS
CHAPTER 29 : TRANSFER PRICING ADJUSTMENTS
CHAPTER 30 : THIN CAPITALIZATION ADJUSTMENTS
CHAPTER 31 : SECONDARY ADJUSTMENTS
DIVISION FOUR
TRANSFER PRICING PROCEDURES
CHAPTER 32 : POWER OF AO TO COMPUTE ALP
CHAPTER 33 : REFERENCE TO TRANSFER PRICING OFFICER - SECTION 92CA
CHAPTER 34 : TRANSFER PRICING DISPUTE RESOLUTION MECHANISM
CHAPTER 35 : SAFE HARBOUR RULES
CHAPTER 36 : ADVANCE PRICING AGREEMENT
CHAPTER 37 : OBLIGATION OF ASSESSEES TO MAINTAIN TRANSFER PRICING DOCUMENTATION
CHAPTER 38 : AUDIT REPORT
DIVISION FIVE : TRANSFER PRICING AUDIT
CHAPTER 39 : AUDIT REPORT & DOCUMENTATION -INTERNATIONAL TRANSACTIONS
CHAPTER 40 : AUDIT REPORT & DOCUMENTATION -SPECIFIED DOMESTIC TRANSACTIONS
CHAPTER 41 : DUE DATE FOR FILING RETURN FOR ASSESSEES REQUIRED TO FURNISH AUDIT
                        REPORT U/S 92E -SECTION 139
CHAPTER 42 : TIME LIMITS FOR ASSESSMENT AND RE-ASSESSMENT - SECTIONS 153 AND 153B
CHAPTER 43 : PENALTY - SECTIONS 271, 271AA, 271BA AND 271G
APPENDICES
APPENDIX 1 : RELEVANT SECTIONS OF INCOME-TAX ACT, 1961
APPENDIX 2 : RELEVANT RULES OF INCOME-TAX RULES, 1962
APPENDIX 3 : RELEVANT FORMS OF INCOME-TAX RULES, 1962
APPENDIX 4 : CIRCULARS AND NOTIFICATIONS
APPENDIX 5 : DISPUTE RESOLUTION PANEL, REFERENCE TO
............................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed