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Guide To Transfer Pricing With Transfer Pricing Audit

Guide To Transfer Pricing With Transfer Pricing Au..

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₹1775

Author(s)

Publisher

Taxmann Publications Pvt Ltd.

ISBN

9789386482327

Edition

7th Edition 2017

Pages | Format

1208 | Paperback

Approx. Product Size

1.285

Note : The book "Guide To Transfer Pricing With Transfer Pricing Audit" contains over 43 chapters.

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Chapter No	Chapter name
DIVISION ONE	APPLICABILITY OF TRANSFER PRICING, ASSOCIATED ENTERPRISES, INTERNATIONAL TRANSACTIONS AND SPECIFIED DOMESTIC TRANSACTIONS
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	WHO ARE “ASSOCIATED ENTERPRISES” (AEs)
Chapter: 5	WHAT IS “INTERNATIONAL TRANSACTION”?
Chapter: 6	INTERNATIONAL TRANSACTIONS : PURCHASE, SALE OR LEASE OF TANGIBLE PROPERTY
Chapter: 7	INTERNATIONAL TRANSACTIONS : INTANGIBLE PROPERTY TRANSACTIONS
Chapter: 8	INTERNATIONAL TRANSACTIONS : BORROWING OR LENDING OF MONEY/ FINANCING
Chapter: 9	INTERNATIONAL TRANSACTIONS : PROVISION OF SERVICES
Chapter: 10	INTERNATIONAL TRANSACTIONS : COST CONTRIBUTION AGREEMENTS
Chapter: 11	BUSINESS RESTRUCTURING OR ORGANISATION
Chapter: 12	DEFINITION OF SPECIFIED DOMESTIC TRANSACTIONS
DIVISION TWO	COMPUTATION OF ARM’s LENGTH PRICE
Chapter: 13	EFFECT OF APPLICABILITY OF TRANSFER PRICING PROVISIONS
Chapter: 14	WHAT IS ARM’s LENGTH PRICE
Chapter: 15	HOW TO COMPUTE ARM’s LENGTH PRICE
Chapter: 16	BENCHMARKING : COMPARABILITY ANALYSIS & COMPARABLES
Chapter: 17	WHAT IS COMPARABLE UNCONTROLLABLE PRICE (CUP) METHOD AND HOW TO APPLY IT TO CALCULATE ALP?
Chapter: 18	WHAT IS RESALE PRICE METHOD (RPM) AND HOW TO APPLY IT TO CALCULATE ALP?
Chapter: 19	WHAT IS COST PLUS METHOD (CPM ) AND HOW TO APPLY IT TO CALCULATE ALP?
Chapter: 20	WHAT IS PROFIT SPLIT METHOD (PSM) AND HOW TO APPLY IT TO CALCULATE ALP?
Chapter: 21	WHAT IS TRANSACTIONAL NET MARGIN METHOD (TNMM) AND HOW TO APPLY IT TO CALCULATE ALP
Chapter: 22	ANY OTHER METHOD - RULE 10AB
Chapter: 23	MOST APPROPRIATE METHOD (MAM)
Chapter: 24	INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR IMPORT OF GOODS
Chapter: 25	INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR INTEREST FREE LOAN TO AEs
Chapter: 26	INTERNATIONAL TRANSACTIONS INVOLVING INTANGIBLES : DETERMINATION OF ALP
Chapter: 27	INTERNATIONAL TRANSACTIONS : WHEN DEVELOPMENT CENTRES IN INDIA CAN BE TREATED AS CONTRACT R&D SERVICE PROVIDER WITH INSIGNIFICANT RISK
Chapter: 28	INTERNATIONAL TRANSACTIONS : DETERMINATION OF ALP FOR INDENTING ACTIVITY
DIVISION THREE	TP ADJUSTMENTS AND THIN CAP ADJUSTMENTS
Chapter: 29	TRANSFER PRICING ADJUSTMENTS
Chapter: 30	: THIN CAPITALIZATION ADJUSTMENTS
Chapter: 31	SECONDARY ADJUSTMENTS
DIVISION FOUR	TRANSFER PRICING PROCEDURES
Chapter: 32	POWER OF AO TO COMPUTE ALP
Chapter: 33	REFERENCE TO TRANSFER PRICING OFFICER - SECTION 92CA
Chapter: 34	TRANSFER PRICING DISPUTE RESOLUTION MECHANISM
Chapter: 35	SAFE HARBOUR RULES
Chapter: 36	ADVANCE PRICING AGREEMENT
Chapter: 37	OBLIGATION OF ASSESSEES TO MAINTAIN TRANSFER PRICING DOCUMENTATION
Chapter: 38	AUDIT REPORT
DIVISION FIVE	TRANSFER PRICING AUDIT
Chapter: 39	AUDIT REPORT & DOCUMENTATION - INTERNATIONAL TRANSACTIONS
Chapter: 40	: AUDIT REPORT & DOCUMENTATION - SPECIFIED DOMESTIC TRANSACTIONS
Chapter: 41	DUE DATE FOR FILING RETURN FOR ASSESSEES REQUIRED TO FURNISH AUDIT REPORT U/S 92E - SECTION 139
Chapter: 42	TIME LIMITS FOR ASSESSMENT AND REASSESSMENT - SECTIONS 153 AND 153B
Chapter: 43	PENALTY - SECTIONS 271, 271AA, 271BA AND 271G
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