Bharat Law & Practice of TRANSFER PRICING (Domestic & International Transactions) by CA. DIVAKAR VIJAYASARATHY Edition 2016
highlighting features of this book are:
• Simple and exhaustive coverage of the legal pro visions
• Transfer pricing laws as amended by Finance Act 2016 have been covered
• Three sample transfer pricing study reports have been provided to provide a practical dimension to documentation
• For the first time – understanding transfer pricing from departmental perspective through live case studies and orders.
• More than 600 relevant case laws have been analysed and summarized lo provide a ready referencer for transfer pricing case laws
• Comparison of safe harbour margins with actual margins through benchmarking analysis
• The process of bench marking with recognized databases have been explained by a simple step by step approach with screen shots depictions
• The revised Form 3CEB as applicable for the financial year 2G13-14 has been thoroughly discussed together with auditor’s responsibility for each clause.
• Practical check list for fulfilling Accountant’s responsibility while certifying Form 3CEB
• Over 75 practical issues faced by the assessee/tax advisors during the course of compliance and assessments have been elaborately discussed