Transfer Pricing in India

1,295.00

Principles and Practice

Description

Transfer Pricing in India: Principles and Practice covers a gamut of issues relating to the implementation of Transfer Pricing provisions in India. The book will be of immense value to tax practitioners, advocates, chartered accountants, income-tax authorities, taxpayers, researchers, students and every person who deals with or practices or is interested in the transfer pricing provisions under the Income-tax Act,1961.

Key features :

  • Explains Transfer Pricing provisions, as amended by the Finance Acts, upto the Finance (No.2) Act, 2019 with the help of legislative intent and history.
  • Examines the divergent opinions on TP issues delivered in decisions of appellate tribunals, High Courts and Excerpts from the “OECD-2017- Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators”.
  • Discusses the manner of application and determination of ALP under various TP methods with the help of illustrations.
  • Analyses the issues relating to computation of total income in consequence to primary and secondary TP adjustments.
  • Includes discussion on specific TP issues related to information technology & technology enables services, financial transactions, intra-group services, cost contribution arrangements and AMP.
  • Explains the provisions on Advance Pricing Agreement (APA) scheme, Mutual Agreement Procedure (MAP), Safe Harbour Rules, Appeals and alternative Dispute Resolution Panel and applicable Forms.
  • Discusses the impact of provisions of the Multilateral Convention to Implement Tax Treaty Related Measures in relation to MAP and corresponding adjustments.

Additional information

ISBN

Edition

Author

Publisher

Binding

Publication Month & Year