Book on Transfer Pricing With Transfer Pricing Audit -2016 Edition

By | September 16, 2016
(Last Updated On: January 28, 2017)

Guide To Transfer Pricing With Transfer Pricing Audit (ENGLISH)  (Paperback, TAXMANN)

This Book on Transfer Pricing contains detailed provisions on Transfer pricing as amended by Finance Act 2016 (India)

Book on Transfer Pricing With Transfer Pricing Audit

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Features of Book on Transfer Pricing With Transfer Pricing Audit

  • Language: ENGLISH
  • Binding: Paperback
  • Publisher: TAXMANN
  • Genre: Professional
  • ISBN: 9789350719121, 9350719126
  • Publication Year 2016 MAY

Contents of Book on Transfer Pricing

DIVISION ONE- INTRODUCTION TO TRANSFER PRICE, TRANSFER PRICING AND TP LEGISLATION

  1. INTRODUCTION
  2. FEATURES OF THE TRANSFER PRICING REGIME UNDER CHAPTER X
  3. TRANSFER PRICING PROVISIONS OF CHAPTER X – WHEN APPLICABLE TO AN ASSESSEE

DIVISION TWO- INTERNATIONAL TRANSACTIONS

4. WHO ARE “ASSOCIATED ENTERPRISES” (AEs)?

5. WHAT IS “INTERNATIONAL TRANSACTION”?

6. INTERNATIONAL TRANSACTIONS : PURCHASE, SALE OR LEASE OF TANGIBLE PROPERTY

7 INTERNATIONAL TRANSACTIONS : INTANGIBLE PROPERTY TRANSACTIONS

8 INTERNATIONAL TRANSACTIONS : BORROWING OR LENDING OF MONEY/FINANCING

9 INTERNATIONAL TRANSACTIONS : PROVISION OF SERVICES

10 INTERNATIONAL TRANSACTIONS : COST CONTRIBUTION AGREEMENTS

11 BUSINESS RESTRUCTURING OR ORGANISATION

DIVISION THREE SPECIFIED DOMESTIC TRANSACTIONS

12. APPLICABILITY OF TRANSFER PRICING PROVISIONS TO SPECIFIED DOMESTIC TRANSACTIONS

13. DEFINITION OF SPECIFIED DOMESTIC TRANSACTIONS

14. SDTs – EXPENDITURE IN RESPECT OF PAYMENTS TO RELATED PARTIES

15. SDTs – TRANSFER OF GOODS OR SERVICES TO OR FROM ELIGIBLE UNIT – SECTION 80A

16. SDTs – TRANSFERS OF GOODS OR SERVICES REFERRED TO IN SECTION 80-IA(8)

17. SDTs – BUSINESS TRANSACTED BY ASSESSEE WITH ANY OTHER PERSON – SECTION 80-IA(10)

18. SDTs – ANY OTHER TRANSACTION REFERRED TO IN ANY OTHER SECTION OF CHAPTER VI-A

19. SDTs – THRESHOLD LIMIT

DIVISION FOUR COMPUTATION OF ARM’s LENGTH PRICE

20. EFFECT OF APPLICABILITY OF TRANSFER PRICING PROVISIONS

21.WHAT IS ARM’S LENGTH PRICE

22.HOW TO COMPUTE ARM’S LENGTH PRICE

23.BENCHMARKING : COMPARABILITY ANALYSIS & COMPARABLES

24.WHAT IS COMPARABLE UNCONTROLLABLE PRICE (CUP) METHOD AND HOW TO APPLY IT TO CALCULATE ALP?

25.WHAT IS RESALE PRICE METHOD (RPM) AND HOW TO APPLY IT TO CALCULATE ALP?

26.WHAT IS COST PLUS METHOD (CPM ) AND HOW TO APPLY IT TO CALCULATE ALP?

27.WHAT IS PROFIT SPLIT METHOD (PSM) AND HOW TO APPLY IT TO CALCULATE ALP?

28.WHAT IS TRANSACTIONAL NET MARGIN METHOD (TNMM) AND HOW TO APPLY IT TO CALCULATE ALP?

29.ANY OTHER METHOD – RULE 10AB

30.MOST APPROPRIATE METHOD (MAM)

31.TRANSFER PRICING ADJUSTMENTS

32.INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR IMPORT OF GOODS

33.INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR INTEREST FREE LOAN TO AEs

34.INTERNATIONAL TRANSACTIONS INVOLVING INTANGIBLES : DETERMINATION OF ALP

35.INTERNATIONAL TRANSACTIONS : WHEN DEVELOPMENT CENTRES IN INDIA CAN BE TREATED AS CONTRACT R&D SERVICE PROVIDER WITH INSIGNIFICANT RISK

36.INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR INDENTING ACTIVITY

DIVISION FIVE – TRANSFER PRICING PROCEDURES

37.POWER OF AO TO COMPUTE ALP

38. REFERENCE TO TRANSFER PRICING OFFICER – SECTION 92CA

39.TRANSFER PRICING DISPUTE RESOLUTION MECHANISM

40.SAFE HARBOUR RULES

41.ADVANCE PRICING AGREEMENT

DIVISION SIX – TRANSFER PRICING AUDIT

42.OBLIGATION OF ASSESSEES TO MAINTAIN TRANSFER PRICING DOCUMENTATION

43 AUDIT REPORT

44. AUDIT REPORT & DOCUMENTATION – INTERNATIONAL TRANSACTIONS

45. AUDIT REPORT & DOCUMENTATION – SPECIFIED DOMESTIC TRANSACTIONS

46. DUE DATE FOR FILING RETURN FOR ASSESSEES REQUIRED TO FURNISH AUDIT REPORT U/S 92E – SECTION 139

47. TIME LIMITS FOR ASSESSMENT AND REASSESSMENT – SECTIONS 153 AND 153B

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

View Chapter wise Contents of this Book on Transfer Pricing

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