Taxmann Law Relating To Transfer Pricing With Transfer Pricing Audit Multilateral Convention 2019 to Implement BEPS Edition September 2019

Taxmann Law Relating To Transfer Pricing With Transfer Pricing Audit

Taxmann Law Relating To Transfer Pricing With Transfer Pricing Audit

Contents

Book One

General Principles Of Transfer Pricing

Chapter 1: Introduction

Chapter 2: Features Of The Transfer Pricing Regime Under Chapter X

Chapter 3: Transfer Pricing Provisions Of Chapter X – When Applicable To An Assessee

Chapter 4 : Transfer Pricing Compliances

Book Two Division One

Applicability Of Tpr To International Transactions

Chapter 5: Who Are ?Associated Enterprises? (Aes)?

Chapter 6: What Is ?International Transaction??

Chapter 7: International Transactions: Purchase, Sale Or Lease Of Tangible Property

Chapter 8 : International Transactions : Intangible Property Transactions

Chapter 9 : International Transactions : Borrowing Or Lending Of Money/ Financing

Chapter 10 : International Transactions : Provision Of Services

Chapter 11 : International Transactions : Cost Contribution Agreements

Chapter 12 : Business Restructuring Or Organisation

Division Two Computation Of Arm?s Length Price Of International Transactions

Chapter 13 : What Is Arm?s Length Price

Chapter 14 : How To Compute Arm?s Length Price

Division Three Comparability Analysis Of International Transactions

Chapter 15 : Benchmarking : Comparability Analysis & Comparables

Chapter 16 : Understanding Business, Industry And Controlled Transaction

Chapter 17 : Examination Of Comparability Factors Of Controlled Transaction Chapter 18 : Tested Party

Chapter 19 : Identification Of ?Comparables?

Chapter 20 : Data To Be Used In Comparability Analysis

Chapter 21 : What Is Comparable Uncontrollable Price (Cup) Method And How To Apply It To Calculate Alp?

Chapter 22 : What Is Resale Price Method (Rpm) And How To Apply It To Calculate Alp?

Chapter 23 : What Is Cost Plus Method (Cpm) And How To Apply It To Calculate Alp?

Chapter 24 : What Is Profit Split Method (Psm) And How To Apply It To Calculate Alp? Chapter 25 : What Is Transactional Net Margin Method (Tnmm) And How To Apply It To Calculate Alp?

Chapter 26 : Any Other Method – Rule 10ab 407

Chapter 27 : Most Appropriate Method (Mam)

Chapter 28 : International Transactions : Determination Of Alp For Import Of Goods? Chapter 29 : International Transactions : Determination Of Alp For Interest Free Loan To Aes

Chapter 30 : International Transactions Involving Intangibles : Determination Of Alp Chapter 31 : International Transactions : When Development Centres In India Can Be Treated As Contract R&D Service Provider With Insignificant Risk

Chapter 32 : International Transactions : Determination Of Alp For Indenting Activity

Division Four Tp Adjustments, Thin Cap Adjustments & Secondary Adjustments In International Transactions

Chapter 33 : Transfer Pricing Adjustments

Chapter 34 : Thin Capitalization Adjustments

Chapter 35 : Secondary Adjustments

Division Five Transfer Pricing Procedures

Chapter 36 : Power Of Ao To Compute Alp

Chapter 37 : Reference To Transfer Pricing Officer – Section 92ca

Chapter 38 : Transfer Pricing Dispute Resolution Mechanism

Chapter 39 : Safe Harbour Rules

Chapter 40 : Advance Pricing Agreement

Chapter 41 : Obligation Of Assessees To Maintain Transfer Pricing Documentation

Chapter 42 : Audit Report

Chapter 43 : Audit Report & Documentation – International Transactions

Chapter 44 : Due Date For Filing Return For Assessees Required To Furnish Audit Report U/S 92e – Section 139

Chapter 45 : Time Limits For Assessment And Reassessment – Sections 153 And 153b

Book Three Specified Domestic Transactions

Chapter 46 : Definition Of Specified Domestic Transactions

Chapter 47 : Audit Report & Documentation – Specified Domestic Transactions

Book Four Miscellaneous

Chapter 48 : Penalty – Sections 271, 271aa, 271ba And 271g

Appendices

Appendix 1 : Relevant Sections Of Income-Tax Act, 1961

Appendix 2 : Relevant Rules Of Income-Tax Rules, 1962

Appendix 3 : Relevant Forms Of Income-Tax Rules, 1962

Appendix 4 : Circulars And Notifications

Appendix 5 : Dispute Resolution Panel, Reference To