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Recent Developments in Transfer Pricing in India

Recent Developments in Transfer Pricing in India

  • Author:
  • Publisher: CCH India
  • ISBN: 9789351290773
  • Published In: August 2013
  • Format: Paperback
  • Jurisdiction: India ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Details

    Since its inception in India in 2001 there have been significant changes in Transfer Pricing Regulations in India. The Finance Act 2012 introduced numerous far reaching amendments such as Domestic Transfer Pricing, Advance Pricing Agreements, GAAR etc. There been lot of discussions on the subjects with a little clarity on the related issues/compliances. This book has been designed and structured to capture some of these subjects and the changes therein, in greater detail and equip the reader with knowledge of these recent significant developments.

    Contains all the recent developments/changes introduced in the area of Transfer Pricing in India along with detailed discussion on the latest case laws. Detailed commentary on the key issues being faced by MNCs in the current audit cycles supported by case laws so as to provide an insight and guidance to the practitioners in their day to day practice.

     

    Key Features:

    • Discussions on economic aspects of transfer pricing
    • A Comprehensive analysis of the recent legislative developments 
    • Lucid commentary on the key issues widely affecting MNCs in recent audit
    • Relevant latest case laws summarized with Key Learning
    • Exploring convergence of Transfer Pricing in Income tax and Customs
    • Brief discussion on “United Nations (“UN”) Practice Manual on Transfer Pricing for Developing Countries” including India practices and positions.
    • Quick summary of Indian TP Regulations with relevant notifications and circulars in Annexures

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