Recent Trends and Prospects of Transfer Pricing
Contents: Preface. 1. IFRS has arrived in India - impact on transfer pricing/Jagdish Prakash and Devesh Prakash. 2. Transfer pricing jurisprudence in India/Mukesh Butani and Sangeeta Pillai. 3. Permanent establishment issues impact Indian transfer pricing/Robert Feinschreiber and Margaret Kent. 4. How OECD developments are shaping transfer pricing/Graham Poole, Yasunobu Suzuki and Sebastien Gonnet. 5. Transfer pricing during economic downturns/Nobuo Mori. 6. Safe harbours in transfer pricing/Rohan K. Phatarphekar. 7. An overview of transfer pricing practice and its global implications/R.N. Nigam. 8. Transfer pricing in changing global scenario/Nageshwar Rao and Namita Soni. 9. Transfer pricing in a global economy an optimum strategy for survival growth/R. Ramachandran. 10. Transfer pricing of intangibles/Arun Kumar, V.N. Gupta, Emanuel Joseph and Anurag Dwivedi. 11. Business restructuring and transfer pricing/Arun Kumar and Ranjit Singh. 12. Transfer pricing and income tax provisions/H.C. Srivastava and Archana Mishra. 13. Transfer pricing regulations in India/Major Kumar Aggarwal, Arun Kumar and Vineet Joshi.
"Increasing participation of multi national groups in economic activities in the country has given rise to new and complex issues emerging from transactions entered into between two or more enterprises belonging to the same multi-national group. During the last two decades the global trading has had a striking increase, the combination of increased internal transactions together with more complex structures of ownership within international companies have complicated the issues related to transfer pricing and have caught the attention of the tax authorities in all tax jurisdiction across the globe.
This book highlights the increasing importance of transfer pricing in the international dealings of the multinational enterprises and examines the complexities associated with the various methodologies that have been developed to deal with the most difficult transfer pricing issues and put forwards suggestions for developing an appropriate typology." (jacket)
