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Transfer Pricing - An Industry and Technical Perspective

Transfer Pricing - An Industry and Technical Perspective

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Description
Transfer pricing-is one of the most important tax issues for multinational enterprises operating in India. These provisions were introduced in Indian Income Tax Law in Financial Year 2001-02 and since then it has been a fertile ground for tax litigation. Over the years there have been number of judicial precedents on this subject. Further, Indian transfer pricing provisions have also undergone numerous amendments, both in respect of substantive and procedural laws. Even after a decade, transfer pricing provisions in India are still evolving! With the latest hit being the APA Program.
Even on the international front one can witness several initiatives taken by the Organization for Economic Co-operation and Development ("OECD") and United Nations ("UN") aiming to provide for clearer guidance on the policy and administrative aspects of applying transfer pricing. Further, to the first publication "Practical guide to Indian Transfer Pricing" released by the Chamber of Tax Consultants (Chambers), in light of this evolving stage and taking into consideration industry specific challenges, the chambers has felt that it was timely to present a second publication on transfer pricing which is a compendium of advanced transfer pricing contributions by renowned expert authors dealing with the relevant subject matter expertise of the issue or sector concerned. Accordingly this publication covers advanced significant technical issues, major developments (both in India and globally) and key transfer pricing challenges in various industries.
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Contents
Division I Technical Corner
1.  Comparability Analysis from Taxpayer’s Perspective
2.  Economic Adjustments
3.  Timing - An Important Factor in Comparability Analysis
4.  Cost Sharing Arrangements
5.  Cost Contribution Arrangements
6.  Corporate Guarantees
7.  Benchmarking of Loans
8.  Intangible Property
9.  IP Planning and Migration
10.  Presumptive Taxation in Insurance, Oil and Gas Industries
11.  Profit Split Method
12.  Business Restructuring
13.  Attribution of Profits
14.  Valuation of Shares and Intangible Assets
15.  Safe Harbour Rules
16.  Transfer Pricing and Customs
17.  General Anti Avoidance Rules
18.  Applicability of SDT Provisions to Taxpayers Enjoying Tax Holiday -Technical Issues
19.  Payment to Person Specified under Section 40A(2)-Technical Issues
20.  Domestic Transfer Pricing - Other Issues
21.  Specified Domestic Transactions and Corporate Governance
Division II Legal Corner
22.  Legal Issues in Transfer Pricing
23.  Domestic Case Laws
24.  International Case Laws
25.  Legal Implication and Consideration on Valuation of 'Issue of Shares'
Division III APA and MAP Corner
26.  Advance Pricing Agreement -Regime in India
27.  Advance Pricing Agreements (APA) - Practical Considerations
28.  Critical Analysis of an APA
29.  Mutual Agreement Procedure (MAP) versus Advance Pricing Agreement (APA)
30.  APA Experience and Developments in other Jurisdictions
Division IV Industry Corner
31.  Automotive Sector
32.  Banking
33.  Contract Research and Development
34.  Diamond, Gems and Jewellery Industry
35.  Foreign Investment Funds
36.  Hotel Industry
37.  Insurance Business
38.  Information Technology Enabled Services (ITeS) Industry
39.  Knowledge Process Outsourcing
40.  Logistics Industry
41.  Intra-Group Services
42.  Oil & Gas Industry
43.  Other Financial Services
44.  Pharma and Healthcare Industry
45.  Power Sector
46.  Real Estate
47.  Shipping Industry
48.  Software Industry
49.  Specialty Chemical Industry
50.  Telecasting and Broadcasting Industry
51.  Telecommunication Industry
52.  Trading Sales
Division V Global Corner
53.  Countrywise TP Regulations   
54.  United Nations Practical Manual on Transfer Pricing For Developing Countries
55.  BEPS   
56.  Recent Developments in Select Jurisdictions
57.  Transfer Pricing -Finance (No. 2) Act, 2014
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Author Details
The Chamber of Tax Consultants :
The Chamber of Tax Consultants (The Chamber) shall be a powerhouse of knowledge in the field of laws in the global economy. The Chamber shall Contribute to the development of law and the profession through research, analysis and dissemination of knowledge.
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