Description
|
“Transfer Pricing (Domestic & International Transactions)” – 7th Edition, 2025 is an exhaustive and up-to-date reference for professionals, tax consultants, and corporates dealing with intercompany transactions. Authored by CA. Divakar Vijayasarathy and CA. Sundara Rajan TK, this edition is fully updated as per the Finance Act, 2025. The book explores Indian and global transfer pricing laws, including methods for determining arm’s length price, FAR analysis, benchmarking, safe harbour rules, Form 3CEB, documentation, and BEPS-compliant reporting (Master File & Country-by-Country Reporting). Special chapters focus on startups, capital goods, UAE regulations, and recent Supreme Court rulings. Practical insights are delivered through sample reports and real-world case studies. An essential resource for tax professionals, CFOs, auditors, legal advisors, and students specializing in international taxation and compliance.
About TRANSFER PRICING (Domestic & International Transactions) |
| 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 Transfer Pricing Adjustment Chapter 7 Range Concept and Multi-year Data Chapter 8 Transfer Pricing for Loss-Making Companies Chapter 9 Transfer Pricing for Specialised Capital Goods Chapter 10 Transfer Pricing for Startups Chapter 11 Limitation on Interest Deductions and Transfer Pricing for Financial Transactions Chapter 12 Domestic Transfer Pricing Chapter 13 Safe Harbour Guidelines With Comparison Chapter 14 Practical Issues in Transfer Pricing Chapter 15 Transfer Pricing Documentation Chapter 16 Form 3CEB and Auditor’s Responsibility Chapter 17 Master File and Country-by-Country Reporting in India Chapter 18 Advance Pricing Agreements — An Indian Perspective Chapter 19 Mutual Agreement Procedure Chapter 20 Interplay of GAAR and Transfer Pricing Chapter 21 Interplay of DTAA and Transfer Pricing Chapter 22 Transfer Pricing — Global Perspective Chapter 23 Transfer Pricing in UAE Chapter 24 Supreme Court Decisions on Transfer Pricing Law Chapter 25 UN & OECD Practical Manual on Transfer Pricing Chapter 26 Sample Transfer Pricing Report — Case Study 1 Chapter 27 Sample Transfer Pricing Report — Case Study 2 Chapter 28 Statutory Provisions, Circulars and Notifications Chapter 29 Glossary |
Reviews
There are no reviews yet.