Transfer Pricing (Domestic & International Transactions)

by CA. Divakar Vijayasarathy & CA. Sundara Rajan TK

CONTENT

Bharat?	5
Preface to the Seventh Edition	7
About Us	9
Detailed Contents	13
Table of Cases	31
Chapter 1 Relevance and Rationale of Transfer Pricing	1
Chapter 2 Transfer Pricing Law in India	4
Chapter 3 Methods for Determining the Arm's Length Price	92
Chapter 4 Functions, Assets and Risk (FAR) Analysis	144
Chapter 5 Benchmarking and Selection of Comparables	192
Chapter 6 Transfer Pricing Adjustment	274
Chapter 7 Range Concept and Multi-year Data	286
Chapter 8 Transfer Pricing for Loss-Making Companies	301
Chapter 9 Transfer Pricing for Specialised Capital Goods	320
Chapter 10 Transfer Pricing for Startups	335
Chapter 11 Limitation on Interest Deductions and Transfer Pricing for Financial Transactions	348
Chapter 12 Domestic Transfer Pricing	373
Chapter 13 Safe Harbour Guidelines With Comparison	418
Chapter 14 Practical Issues in Transfer Pricing	454
Chapter 15 Transfer Pricing Documentation	486
Chapter 16 Form 3CEB and Auditor's Responsibility	529
Chapter 17 Master File and Country-by-Country Reporting in India	565
Chapter 18 Advance Pricing Agreements — An Indian Perspective	599
Chapter 19 Mutual Agreement Procedure	666
Chapter 20 Interplay of GAAR and Transfer Pricing	694
Chapter 21 Interplay of DTAA and Transfer Pricing	728
Chapter 22 Transfer Pricing — Global Perspective	741
Chapter 23 Transfer Pricing in UAE	793
Chapter 24 Supreme Court Decisions on Transfer Pricing Law	811
Chapter 25 UN & OECD Practical Manual on Transfer Pricing	863
Chapter 26 Sample Transfer Pricing Report — Case Study 1	927
Chapter 27 Sample Transfer Pricing Report — Case Study 2	963
Chapter 28 Statutory Provisions, Circulars and Notifications	1006
Chapter 29 Glossary	1144