Transfer Pricing Law and Practice in India including BEPS, 5th Edition

Globalisation has become a strategic practice for many business organisations in respect of services, manufacturing activities, the recent growth in off-shored business services and development of intangibles. This has brought transfer pricing to the fore-front of international taxation for all stake holders in economic activities – policy makers, business persons and tax consultants. An important development in the recent time has been concerned and expressed by the policy makers in respect of Base Erosion and Profit Shifting (BEPS). The Actions suggested by the international organisations are making paradigm shift in the concepts of international taxation, including transfer pricing. All stake holders must, not only be aware of the developments but take necessary suitable actions. This has necessitated the need to have a comprehensive understanding of relevant concepts and awareness of the practical issues involved. Transfer Pricing Law and Practice in India and BEPS seeks to provide these in one place. The book embodies an exhaustive commentary on the law as well as recent updates in transfer pricing arena till date. The contents have been grouped under various chapters to enable a thorough insight to the reader and to make complex issues easy to comprehend. An attempt has been made to bridge the gap between theoretical concepts and practical applications of transfer pricing in India. The updated Fifth edition of the book serves within its ambit the salient and topical aspects emanating from the plethora of legal judgements delivered by various Appellate Authorities spread across the country.