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)
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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
- INTRODUCTION
- FEATURES OF THE TRANSFER PRICING REGIME UNDER CHAPTER X
- 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