Bharat’s Transfer Pricing in India (Domestic & International) By Hari Om Jindal – 1st Edition 2021
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Bharat’s Transfer Pricing in India (Domestic & International) By Hari Om Jindal – 1st Edition 2021.
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Bharat’s Transfer Pricing in India (Domestic & International) By Hari Om Jindal – 1st Edition 2021.
Bharat’s Transfer Pricing in India (Domestic & International) By Hari Om Jindal – 1st Edition 2021.
About Transfer Pricing in India (Domestic & International)
Part I
What is Transfer Pricing
Chapter 1Â Â Â Â Â Â Â Â What is Transfer Pricing
Part II
Domestic TP — Specified Domestic Transactions (SDTs)
Chapter 2Â Â Â Â Â Â Â Â Specified Domestic Transactions
Chapter 3Â Â Â Â Â Â Â Â Excessive and Unreasonable Payments [Section 40A(2)]
Chapter 4Â Â Â Â Â Â Â Â Transfer between Tax Exempt and Associated Concerns
Chapter 5Â Â Â Â Â Â Â Â Estimation of Profits
Part III
Scope of Transfer Pricing
Chapter 6Â Â Â Â Â Â Â Â There should be Transaction
Chapter 7Â Â Â Â Â Â Â Â Transactions should be between Associated Enterprises
Chapter 8Â Â Â Â Â Â Â Â One or More Enterprise should be Non-Resident
Chapter 9Â Â Â Â Â Â Â Â The Transaction should have a Bearing on the Taxable Profits of the Relevant Year of Such Enterprise
Chapter 10      Scope of Transfer Pricing — Other Relevant Points
Part IV
Computational Provisions — Transfer Pricing Methods
Chapter 11Â Â Â Â Â Â Comparable Uncontrolled Price Method
Chapter 12Â Â Â Â Â Â Resale Price Method
Chapter 13Â Â Â Â Â Â Cost Plus Method
Chapter 14      Transactional Net Margin Method — Basics
Chapter 15      Transactional Net Margin Method — Profit Level Indicator
Chapter 16Â Â Â Â Â Â Profit Split Method
Chapter 17Â Â Â Â Â Â Other Method
Chapter 18Â Â Â Â Â Â Most Appropriate Method
Part V
Computational Provisions —
Comparability Analysis
Chapter 19Â Â Â Â Â Â ALP and Other Principles for Benchmarking
Chapter 20Â Â Â Â Â Â Tested Party
Chapter 21Â Â Â Â Â Â Single or Multiple Transactions for Benchmarking
Chapter 22Â Â Â Â Â Â Single or Multiple-Year Data for Comparison
Chapter 23Â Â Â Â Â Â Business Model
Chapter 24Â Â Â Â Â Â Functions Assets Risk Comparison
Chapter 25Â Â Â Â Â Â Use of Quantitative and Qualitative Filters
Chapter 26Â Â Â Â Â Â Comparability Adjustments
Chapter 27Â Â Â Â Â Â Safe Harbour Rules
Chapter 28Â Â Â Â Â Â Taxpayer and AE’s Income/Loss Adjustments
Part VI
Types of Transactions
Chapter 29Â Â Â Â Â Â Types of Transactions
Chapter 30Â Â Â Â Â Â Manufacturing Transactions
Chapter 31      Trading Transactions — Trader versus Distributor versus Commission Agent
Chapter 32Â Â Â Â Â Â Financial Transactions
Chapter 33Â Â Â Â Â Â Intra-Group Services
Chapter 34Â Â Â Â Â Â Cost Sharing or Cost Contribution Agreements (CCA)
Chapter 35      Intangible Assets — Benchmarking should be based on DEMPE Functions
Chapter 36      Royalty — Payment for Use of Manufacturing or Marketing Intangibles
Chapter 37      AMP Expenses — Payment for Creation or Enhancement of Marketing Intangible
Chapter 38Â Â Â Â Â Â Reimbursements
Chapter 39Â Â Â Â Â Â Sale/Purchase of Business or Business Assets
Chapter 40Â Â Â Â Â Â Business Restructuring
Part VII
Audit and Assessment
Chapter 41Â Â Â Â Â Â Documentation Requirement
Chapter 42Â Â Â Â Â Â Guide to Prepare TP Certificate (Form 3CEB)
Chapter 43Â Â Â Â Â Â Guide to Prepare TP Study (Documentation u/s 10D)
Chapter 44Â Â Â Â Â Â Burden of Proof
Chapter 45Â Â Â Â Â Â Assessment by AO
Chapter 46Â Â Â Â Â Â Revisionary Powers of CIT/PCIT
Chapter 47Â Â Â Â Â Â Reference to TPO
Chapter 48Â Â Â Â Â Â Dispute Resolution Panel
Chapter 49Â Â Â Â Â Â Penalties and Prosecution
Part VIII
Dispute Resolution —
Avoiding and Resolving Mechanism
Chapter 50Â Â Â Â Â Â TP Dispute Resolution Mechanism
Chapter 51Â Â Â Â Â Â Advance Pricing Arrangement
Chapter 52      Safe Harbour — Sector-Specific Rules
Part IX
Appendices
Annexure 1Â Â Â Â Â Statutory Provisions
I.      Income Tax Act, 1961 — Provisions relevant for Transfer Pricing
II.    Income Tax Rules, 1962 — Rules relevant for Transfer Pricing
III.   Forms relevant for TP Compliances
Annexure 2     Form 3CEB – Sample draft
Annexure 3Â Â Â Â Â Guide to Prepare TP Study (Documentation u/s 10D)
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : Hari Om Jindal
- Edition : 1st Edition 2021
- ISBN-13 : 9789390854646
- ISBN-10 : 9789390854646
- Pages : 1240
- Language : English
- Binding : Paperback
| Publisher | Bharat Law House Pvt. Ltd. |
|---|---|
| Language | English |
| Author | Hari Om Jindal |
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