Law and Practice of Transfer Pricing Domestic and International Transactions

Contents: 1. Relevance and Rationale of Transfer Pricing. 2. Transfer Pricing Law in India. 3. Methods for Determining Arm's Length Price. 4. Functions, Assets and Risk (FAR) Analysis.5. Benchmarking and Selection of Comparables. 6. Domestic Transfer Pricing. 7. OECD on Transfer Pricing for MNEs. 8. Transfer Pricing Documentation. 9. Advance Pricing Agreements — An Indian Perspective. 10. Safe Harbour Guidelines with Comparison. 11. Action Points on Transfer Pricing and Action Plan 13. 12. Form 3CEB and Auditor's Responsibility. 13. Practical Issues in Transfer Pricing.14. Transfer Pricing Adjustment. 15. Few Recent Decisions on Transfer Pricing Law.16. Range Concept and Multi-year Data. 17. Recent Developments In Transfer Pricing. 18. Sample Transfer Pricing Report — Case Study 1. 19. Sample Transfer Pricing Report — Case Study 2. 20. Table of Transfer Pricing Case Laws. 21. Statutory Provisions, Forms and Updates. 22. Transfer Pricing Terminologies and Glossary.