Short Description:
ISBN: 978-93-90854-64-6
AUTHOR: Hari Om Jindal
Edition: 1st edn., 2021
Year: 2021
Pages: 1240
Part I What is Transfer Pricing Chapter 1 What is Transfer Pricing Part II Domestic TP — Specified Domestic Transactions (SDTs) Chapter 2 Specified Domestic Transactions Chapter 3 Excessive and Unreasonable Payments [Section 40A(2)] Chapter 4 Transfer between Tax Exempt and Associated Concerns Chapter 5 Estimation of Profits Part III Scope of Transfer Pricing Chapter 6 There should be Transaction Chapter 7 Transactions should be between Associated Enterprises Chapter 8 One or More Enterprise should be Non-Resident Chapter 9 The Transaction should have a Bearing on the Taxable Profits of the Relevant Year of Such Enterprise Chapter 10 Scope of Transfer Pricing — Other Relevant Points Part IV Computational Provisions — Transfer Pricing Methods Chapter 11 Comparable Uncontrolled Price Method Chapter 12 Resale Price Method Chapter 13 Cost Plus Method Chapter 14 Transactional Net Margin Method — Basics Chapter 15 Transactional Net Margin Method — Profit Level Indicator Chapter 16 Profit Split Method Chapter 17 Other Method Chapter 18 Most Appropriate Method Part V Computational Provisions — Chapter 19 ALP and Other Principles for Benchmarking Chapter 20 Tested Party Chapter 21 Single or Multiple Transactions for Benchmarking Chapter 22 Single or Multiple-Year Data for Comparison Chapter 23 Business Model Chapter 24 Functions Assets Risk Comparison Chapter 25 Use of Quantitative and Qualitative Filters Chapter 26 Comparability Adjustments Chapter 27 Safe Harbour Rules Chapter 28 Taxpayer and AE's Income/Loss Adjustments Part VI Types of Transactions Chapter 29 Types of Transactions Chapter 30 Manufacturing Transactions Chapter 31 Trading Transactions — Trader versus Distributor versus Commission Agent Chapter 32 Financial Transactions Chapter 33 Intra-Group Services Chapter 34 Cost Sharing or Cost Contribution Agreements (CCA) Chapter 35 Intangible Assets — Benchmarking should be based on DEMPE Functions Chapter 36 Royalty — Payment for Use of Manufacturing or Marketing Intangibles Chapter 37 AMP Expenses — Payment for Creation or Enhancement of Marketing Intangible Chapter 38 Reimbursements Chapter 39 Sale/Purchase of Business or Business Assets Chapter 40 Business Restructuring Part VII Audit and Assessment Chapter 41 Documentation Requirement Chapter 42 Guide to Prepare TP Certificate (Form 3CEB) Chapter 43 Guide to Prepare TP Study (Documentation u/s 10D) Chapter 44 Burden of Proof Chapter 45 Assessment by AO Chapter 46 Revisionary Powers of CIT/PCIT Chapter 47 Reference to TPO Chapter 48 Dispute Resolution Panel Chapter 49 Penalties and Prosecution Part VIII Dispute Resolution — Chapter 50 TP Dispute Resolution Mechanism Chapter 51 Advance Pricing Arrangement Chapter 52 Safe Harbour — Sector-Specific Rules Part IX Appendices Annexure 1 Statutory Provisions I. Income Tax Act, 1961 — Provisions relevant for Transfer PricingII. Income Tax Rules, 1962 — Rules relevant for Transfer PricingIII. Forms relevant for TP CompliancesAnnexure 2 Form 3CEB – Sample draft Annexure 3 Guide to Prepare TP Study (Documentation u/s 10D) | ||||||
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