Taxmann Law Relating To Transfer Pricing With Transfer Pricing Audit Multilateral Convention 2019 to Implement BEPS Edition September 2019

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Law Relating To Transfer Pricing With Transfer Pricing Audit & Multilateral Convention 2019 to Implement BEPS

 

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Taxmann Law Relating To Transfer Pricing With Transfer Pricing Audit

Taxmann Law Relating To Transfer Pricing With Transfer Pricing Audit

Contents

Book One

General Principles Of Transfer Pricing

Chapter 1: Introduction

Chapter 2: Features Of The Transfer Pricing Regime Under Chapter X

Chapter 3: Transfer Pricing Provisions Of Chapter X – When Applicable To An Assessee

Chapter 4 : Transfer Pricing Compliances

Book Two Division One

Applicability Of Tpr To International Transactions

Chapter 5: Who Are ?Associated Enterprises? (Aes)?

Chapter 6: What Is ?International Transaction??

Chapter 7: International Transactions: Purchase, Sale Or Lease Of Tangible Property

Chapter 8 : International Transactions : Intangible Property Transactions

Chapter 9 : International Transactions : Borrowing Or Lending Of Money/ Financing

Chapter 10 : International Transactions : Provision Of Services

Chapter 11 : International Transactions : Cost Contribution Agreements

Chapter 12 : Business Restructuring Or Organisation

Division Two Computation Of Arm?s Length Price Of International Transactions

Chapter 13 : What Is Arm?s Length Price

Chapter 14 : How To Compute Arm?s Length Price

Division Three Comparability Analysis Of International Transactions

Chapter 15 : Benchmarking : Comparability Analysis & Comparables

Chapter 16 : Understanding Business, Industry And Controlled Transaction

Chapter 17 : Examination Of Comparability Factors Of Controlled Transaction Chapter 18 : Tested Party

Chapter 19 : Identification Of ?Comparables?

Chapter 20 : Data To Be Used In Comparability Analysis

Chapter 21 : What Is Comparable Uncontrollable Price (Cup) Method And How To Apply It To Calculate Alp?

Chapter 22 : What Is Resale Price Method (Rpm) And How To Apply It To Calculate Alp?

Chapter 23 : What Is Cost Plus Method (Cpm) And How To Apply It To Calculate Alp?

Chapter 24 : What Is Profit Split Method (Psm) And How To Apply It To Calculate Alp? Chapter 25 : What Is Transactional Net Margin Method (Tnmm) And How To Apply It To Calculate Alp?

Chapter 26 : Any Other Method – Rule 10ab 407

Chapter 27 : Most Appropriate Method (Mam)

Chapter 28 : International Transactions : Determination Of Alp For Import Of Goods? Chapter 29 : International Transactions : Determination Of Alp For Interest Free Loan To Aes

Chapter 30 : International Transactions Involving Intangibles : Determination Of Alp Chapter 31 : International Transactions : When Development Centres In India Can Be Treated As Contract R&D Service Provider With Insignificant Risk

Chapter 32 : International Transactions : Determination Of Alp For Indenting Activity

Division Four Tp Adjustments, Thin Cap Adjustments & Secondary Adjustments In International Transactions

Chapter 33 : Transfer Pricing Adjustments

Chapter 34 : Thin Capitalization Adjustments

Chapter 35 : Secondary Adjustments

Division Five Transfer Pricing Procedures

Chapter 36 : Power Of Ao To Compute Alp

Chapter 37 : Reference To Transfer Pricing Officer – Section 92ca

Chapter 38 : Transfer Pricing Dispute Resolution Mechanism

Chapter 39 : Safe Harbour Rules

Chapter 40 : Advance Pricing Agreement

Chapter 41 : Obligation Of Assessees To Maintain Transfer Pricing Documentation

Chapter 42 : Audit Report

Chapter 43 : Audit Report & Documentation – International Transactions

Chapter 44 : Due Date For Filing Return For Assessees Required To Furnish Audit Report U/S 92e – Section 139

Chapter 45 : Time Limits For Assessment And Reassessment – Sections 153 And 153b

Book Three Specified Domestic Transactions

Chapter 46 : Definition Of Specified Domestic Transactions

Chapter 47 : Audit Report & Documentation – Specified Domestic Transactions

Book Four Miscellaneous

Chapter 48 : Penalty – Sections 271, 271aa, 271ba And 271g

Appendices

Appendix 1 : Relevant Sections Of Income-Tax Act, 1961

Appendix 2 : Relevant Rules Of Income-Tax Rules, 1962

Appendix 3 : Relevant Forms Of Income-Tax Rules, 1962

Appendix 4 : Circulars And Notifications

Appendix 5 : Dispute Resolution Panel, Reference To

 

 

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