About the BookThe book embodies an exhaustive commentary on the statutory framework of transfer pricing in India and the issues arising thereby, since its introduction in 2001. An attempt has been made to bridge the gap between theoretical concepts and practical applications of transfer pricing in India.This book aims to address the issues arising on the critical areas of Transfer Pricing including Documentation, Audit, Comparables and Adjustments, determination of Arm’s Length Price and others. The advancement of Transfer Pricing in light to developments in International taxation is discussed in depth. The analysis of the landmark decisions which has a significant role in evolution of various aspects of Transfer Pricing are included as a separate chapter for the ready reference of the readers.Key featuresUpdated by the Finance Act, 2015Analysis of more than 160 landmark judgementsDiscussion on the APA (Advance Pricing Agreement) regime in IndiaIndustry wise discussion on the TP (Transfer Pricing) issuesExploring the concept of SDT (Specified Domestic Transactions) and DRP (Dispute Resolution Panel)Pictorial presentation and description on issues interlinked with the concepts of International Taxation and TP.About the AuthorDeloitte, a premier consulting firm, provides professional services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world class capabilities and deep local expertise to help clients succeed wherever they operate. Deloitte’s approximately 182,000 professionals are committed to becoming the standard of excellence.
CCH,Transfer Pricing Law and Practice in India Edition : 2015
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