Transfer Pricing (Domestic & International Transactions)

by CA. Divakar Vijayasarathy & CA. Sundara Rajan TK

CONTENT

Bharat?	5
Preface to the Eighth Edition	7
About Us	9
Detailed Contents	13
Table of Cases	33
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	216
Chapter 4 Functions, Assets and Risk (FAR) Analysis	347
Chapter 5 Benchmarking and Selection of Comparables	435
Chapter 6 Transfer Pricing Adjustment	568
Chapter 7 Range Concept and Multi-year Data	581
Chapter 8 Transfer Pricing for Loss-Making Companies	597
Chapter 9 Transfer Pricing for Specialised Capital Goods	619
Chapter 10 Transfer Pricing for Startups	634
Chapter 11 Limitation on Interest Deductions and Transfer Pricing for Financial Transactions	648
Chapter 12 Domestic Transfer Pricing	675
Chapter 13 Safe Harbour Guidelines With Comparison	779
Chapter 14 Practical Issues in Transfer Pricing	820
Chapter 15 Transfer Pricing Documentation	862
Chapter 16 Form 3CEB and Auditor's Responsibility	911
Chapter 17 Master File and Country-by-Country Reporting in India	995
Chapter 18 Advance Pricing Agreements — An Indian Perspective	1032
Chapter 19 Mutual Agreement Procedure	1117
Chapter 20 Interplay of GAAR and Transfer Pricing	1149
Chapter 21 Interplay of DTAA and Transfer Pricing	1180
Chapter 22 Transfer Pricing — Global Perspective	1196
Chapter 23 Transfer Pricing in UAE	1261
Chapter 24 Supreme Court Decisions on Transfer Pricing Law	1280
Chapter 25 UN & OECD Practical Manual on Transfer Pricing	1349
Chapter 26 Sample Transfer Pricing Report — Case Study 1	1455
Chapter 27 Sample Transfer Pricing Report — Case Study 2	1492
Chapter 28 Statutory Provisions, Circulars and Notifications	1530
Chapter 29 Glossary	1660