Description
OakBridge Publishing Pvt Ltd Transfer Pricing In India Principles And Practice (First Edition) by O P Yadav
Transfer Pricing In India: Principles and Practice covers a gamut of Issues relating to the implementation of Transfer Pricing provisions In India. The book will be of immense value to tax practitioners, advocates, chartered accountants, income-tax authorities, taxpayers, researchers, students and every person who deals with or practices or is interested in the transfer pricing provisions under the Income-tax Act,1961
Key features
Explains Transfer Pricing provisions, as amended by the Finance Acts, up to the Finance (No.2) Act, 2019 with the help of legislative intent and history
Examines the divergent opinions on TP issues delivered in decisions of appellate tribunals, High Courts and Excerpts from the “OECD-2017- Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators
Discusses the manner of application and determination of ALP under various TP methods with the help of illustrations
Analyses the issues relating to computation of total income in consequence to primary and secondary TP adjustments
Includes discussion on specific TP issues related to information technology & technology enables services, financial transactions, intra -group services, cost contribution arrangements and AMP
Explains the provisions on Advance Pricing Agreement (APA) scheme, Mutual Agreement Procedure (MAP), Safe Harbour Rules, Appeals and alternative Dispute Resolution Panel and applicable Forms
Discusses the impact of provisions of the Multilateral Convention to Implement Tax Treaty Related Measures in relation to MAP and corresponding adjustments
About the Author
O.P. Yadav, a post-Graduate in Economics, is an Indian Revenue Service Officer of 1988 Batch. At present he is working as Principal Commissioner of Income-tax. He has a rich experience in dealing with transfer pricing issues in India since inception of transfer pricing provisions under the Income-tax Act, 1961. These issues were dealt by him as Commissioner (Appeals) for International Taxation and Transfer Pricing, Bangalore and as Member