Oakbridge Transfer Pricing in India Principles and Practice By O P Yadav Edition October 2019

Oakbridge Transfer Pricing in India Principles and Practice O P Yadav

Oakbridge Transfer Pricing in India Principles and Practice O P Yadav

Description

Transfer Pricing In India: Principles and Practice covers a gamut of Issues relating to the implementation of Transfer Pricing provisions In India. The book will be of immense value to tax practitioners, advocates, chartered accountants, income-tax authorities, taxpayers, researchers, students and every person who deals with or practices or is interested in the transfer pricing provisions under the Income-tax Act,1961

Key features

• ?Explains Transfer Pricing provisions, as amended by the Finance Acts, up to the Finance (No.2) Act, 2019 with the help of legislative intent and history
• Examines the divergent opinions on TP issues delivered in decisions of appellate tribunals, High Courts and Excerpts from the “OECD-2017- Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators
• Discusses the manner of application and determination of ALP under various TP methods with the help of illustrations
• Analyses the issues relating to computation of total income in consequence to primary and secondary TP adjustments
• Includes discussion on specific TP issues related to information technology & technology enables services, financial transactions, intra -group services, cost contribution arrangements and AMP
• Explains the provisions on Advance Pricing Agreement (APA) scheme, Mutual Agreement Procedure (MAP), Safe Harbour Rules, Appeals and alternative Dispute Resolution Panel and applicable Forms
• Discusses the impact of provisions of the Multilateral Convention to Implement Tax Treaty Related Measures in relation to MAP and corresponding adjustments

About the Author

P. Yadav, a post-Graduate in Economics, is an Indian Revenue Service Officer of 1988 Batch. At present he is working as Principal Commissioner of Income-tax. He has a rich experience in dealing with transfer pricing issues in India since inception of transfer pricing provisions under the Income-tax Act, 1961. These issues were dealt by him as Commissioner (Appeals) for International Taxation and Transfer Pricing, Bangalore and as Member