Transfer Pricing (Domestic & International Transactions)

Author: CA. Divakar Vijayasarathy

Year: 2022

Chapter 1 Relevance and Rationale of Transfer Pricing Chapter 2 Transfer Pricing Law in India Chapter 3 Methods for Determining the 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 Transfer Pricing for Loss-Making Companies Chapter 8 Transfer Pricing for Specialised Capital Goods Chapter 9 Transfer Pricing Documentation Chapter 10 Master File and Country-by-Country Reporting in India Chapter 11 Advance Pricing Agreements — An Indian Perspective Chapter 12 Mutual Agreement Procedure Chapter 13 Safe Harbour Guidelines With Comparison Chapter 14 Action Points on Transfer Pricing and Action Plan 13 — Transfer Pricing Documentation and Country-by-Country Reporting Chapter 15 Form 3CEB and Auditor'sResponsibility Chapter 16 Interplay of GAAR and Transfer Pricing Chapter 17 Interplay of Dtaa and Transfer Pricing Chapter 18 Practical issues in Transfer Pricing Chapter 19 Transfer Pricing Adjustment Chapter 20 Recent Decisions on Transfer Pricing Law Chapter 21 Range Concept and Multi-Year Data Chapter 22 Limitation on Interest Deductions and Transfer Pricing for Financial Transactions Chapter 23 Statistics on Transfer Pricing Chapter 24 Transfer Pricing — Global Perspective Chapter 25 UN Practical Manual on Transfer Pricing Chapter 26 Impact of Covid-19 on Transfer Pricing Chapter 27 Judicial Precedents Chapter 28 Sample Transfer Pricing Report — Case Study 1 Chapter 29 Sample Transfer Pricing Report — Case Study 2 Chapter 30 Statutory Provisions, Circulars and Notifications Chapter 31 Glossary