Books Authors Publishers

Domestic Transfer Pricing

[Available]

₹2100

Author(s)

Nilesh Patel

Publisher

Taxmann Publications Pvt Ltd.

ISBN

9789350715383

Edition

Pages | Format

964 | Hardbound

Approx. Product Size

1.58

Note : TRANSFER PRICING - COMMENTARIES The book "Domestic Transfer Pricing" contains 28 chapters.

Description

A Practical Guide to Domestic Transfer Pricing incorporating Case Studies, Specimens (of Transfer Pricing Study Report and Report in Form 3CEB), Practitioner’s Check Lists, Practical Examples, Latest Case Law, and in-depth Analysis of Issues confronting the Taxpayers.
This Practical Guide helps you to :

Determine whether a transaction is covered or not by Domestic Transfer Pricing
Select the Most Appropriate Method for a wide variety of Specified Domestic Transactions
Carry out a thorough Comparability Analysis
Make Economic Adjustments
Determine the Arm’s Length Price
Prepare a Transfer Pricing Study Report
Issue Form 3CEB
Defend your Transfer Price in proceedings before the Transfer Pricing Authorities

Also Incorporating

Guide to prepare a Transfer Pricing Study Report
Specimen of a complete Transfer Pricing Study Report
Check-list for Practitioners for certifying Form 3CEB
Case Study on Comparability Analysis involving the search process on PROWESS CAPITALINE
Case Studies on Functions, Assets and Risks (FAR) Analysis
Check-list for FAR Analysis
Case Studies on selection of the Most Appropriate Method for 35 Specified Domestic Transactions
In-depth Legal Analysis of about 50 practical issues confronting Companies, Taxpayers and Professionals
Examples demonstrating how to make Economic Adjustments : Working Capital Adjustment, Risk Adjustment and Capacity Utilization Adjustment
Numerous Practical Examples explaining complex concepts
Thorough exploration of Specified Domestic Transactions covered by Domestic Transfer Pricing
Exhaustive discussion on Transfer Pricing Assessment proceedings and Dispute Resolution Mechanism

Chapter No	Chapter name
Chapter: 1	OPENING REMARKS
Chapter: 2	BRIEF OUTLINE OF PROVISIONS APPLICABLE TO DOMESTIC TRANSFER PRICING
Chapter: 3	SPECIFIED DOMESTIC TRANSACTIONS
Chapter: 4	DOMESTIC TRANSFER PRICING AND SEC. 40A(2)(b) - ISSUES
Chapter: 5	DOMESTIC TRANSFER PRICING AND SEC. 80A(6) OR SEC. 80-IA(8) - ISSUES
Chapter: 6	DOMESTIC TRANSFER PRICING AND SEC. 80-IA(10) - ISSUES
Chapter: 7	RELEVANT TRANSFER PRICING PROVISIONS
Chapter: 8	TRANSFER PRICING METHODS - GENERAL
Chapter: 9	COMPARABLE UNCONTROLLED PRICE
Chapter: 10	RESALE PRICE METHOD
Chapter: 11	COST PLUS METHOD
Chapter: 12	PROFIT SPLIT METHOD (PSM)
Chapter: 13	TRANSACTIONAL NET MARGIN METHOD (TNMM)
Chapter: 14	OTHER METHOD
Chapter: 15	FUNCTIONS, ASSETS AND RISKS (FAR) ANALYSIS
Chapter:16	MOST APPROPRIATE TRANSFER PRICING METHOD
Chapter: 17	CASE STUDIES ON MOST APPROPRIATE METHOD FOR SPECIFIED DOMESTIC TRANSACTIONS OF PAYMENTS TO SEC. 40A(2)(b) PERSONS
Chapter: 18	CASE STUDIES ON MOST APPROPRIATE METHOD FOR SPECIFIED DOMESTIC TRANSACTIONS OF INTER-UNIT TRANSFERS OF GOODS AND SERVICES
Chapter: 19	CASE STUDIES ON MOST APPROPRIATE METHOD FOR SPECIFIED DOMESTIC TRANSACTIONS OF THE KIND DESCRIBED IN SEC. 80-IA(10)
Chapter: 20	COMPARABILITY ANALYSIS
Chapter: 21	COMPARABILITY ADJUSTMENTS
Chapter: 22	DOCUMENTATION UNDER TRANSFER PRICING REGULATIONS
Chapter: 23	TRANSFER PRICING STUDY REPORT
Chapter: 24	ACCOUNTANT’S REPORT IN FORM 3CEB
Chapter: 25	TRANSFER PRICING ASSESSMENT
Chapter: 26	DISPUTE RESOLUTION AND APPEAL
Chapter: 27	PENALTIES
Chapter: 28	CLOSING REMARKS