Bharat Transfer Pricing (Domestic and International Transactions) By CA Divakar Vijayasarathy & CA Sundara Rajan TK Edition May 2025

Bharat Law & Practice of Transfer Pricing By Divakar Vijayasarathy

Bharat Law & Practice of Transfer Pricing By Divakar Vijayasarathy

Content

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