Bharat Transfer Pricing In India Along With TP Certification By Hari Om Jindal Edition September 2021

Bharat Transfer Pricing In India By Hari Om Jindal

Bharat Transfer Pricing In India By Hari Om Jindal

Tax evasion and tax avoidance are the basic problems faced by the revenue authorities of most of the countries of the world. This problem has become more acute due to globalisation and digitisation of the economy. Transfer pricing is one of the main reasons. Though transfer pricing is relevant for all transactions, but it is more relevant to transactions between close relative and associated concerns. This is my fourth book on transfer pricing. There was a need for a smaller book on TP. which can cater to the needs of common tax practitioners. Therefore, I have written this book from the perspective of small and medium tax, practitioners. In this book, both the provisions applicable to Domestic TP and International TP are discussed. This book is mainly based on Indian statutory provisions along with decided cases from Indian judiciary. However, I have relied also on OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the United Nations Practical Manual on Transfer Pricing for Developing Countries. This book covers all aspects of transfer pricing (both domestic and international) along with practice manual.

Further, This Book Also Contains Guidance On The Following Topics:

• TP Certificate (Form 3CEB)
• TP Documentation (TP Study)
• Guide to Assessment (before TPO and AO)
• Objections before Dispute Resolution Panel

This Book Is Divided In Nine Parts AS Under:

• Part 1 – What is Transfer Pricing
• Part 2 – Domestic TP -Specified Domestic Transactions
• Part 3 – Scope of Transfer Pricing – International Transactions
• Part 4 – Computational Provisions – Transfer Pricing Methods
• Part 5 – Computational Provisions – Comparability Analysis
• Part 6 – Types of International Transactions
• Part 7 – Audit and Assessment
• Part 8 – Dispute Resolution – Avoiding and Resolving Mechanism
• Part 9 – Indian Statutory Provisions

About the Author

Hari Om Jindal :

1. Sh. Hari Om Jindal qualified the Chartered Accountancy Course (ICAI) in the year 1989 and became FCA in 1994. He completed his Bachelor of Commerce (Honours) from Kurukshetra University, India in 1985. He has also done Certificate Course on International Taxation from Institute of Chartered Accountant of India in 2009.
2. He is practicing Chartered Accountant in India since 1989.
3. His practice area includes, domestic taxation, international taxation and transfer pricing.