Transfer Pricing Law And Practice In India: A Fine Print Analysis

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Transfer pricing has come to occupy an important place in the arena of taxation in India in a short time. This has necessitated the need to have a comprehensive understanding of relevant concepts, and awareness of the practical issues involved. Transfer Pricing Law and Practice in India: A fine print analysis seeks to provide these in one place. The book serves as an exhaustive commentary on the statutory framework of transfer pricing in India and the issues arising thereby, since its introduction in 2001. The contents have been grouped under various chapters to enable a thorough insight to the reader and to make complex issues easy to comprehend. The third and updated edition of the book also encompasses within its ambit the salient and topical aspects emanating from a plethora of legal judgments delivered by various Appellate Authorities spread across the country. The book also discusses the proposal towards the introduction of formal Advance Pricing Agreement (APA) regime in India. Key Features Clear elucidation of various concepts of transfer pricing Transfer Pricing amendments made vide Finance Act, 2010 and Finance Act, 2011 and the proposals contained in Direct Taxes Code Bill, 2011 Practical explanation of administrative mechanism of the regime Hands-on approach on documentation, methods and comparables, with appropriate illustrations Discussion on topical issues arising from recent audits/assessments Coverage of recent developments and industry-specific issues Description of typical transactions and tax optimisation structures Updated useful reference materials: FAQs, Case Laws