Description
CCH India Transfer Pricing Law And Practice In India Including Beps, 5Th Edition by Deloitte
About the book
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.
Key Features
Updated up to the Finance Act, 2017
An insight about Three-tiered transfer pricing documentation regime in India as well as globally
Salient features of BEPS recommendations regarding transfer pricing along with conceptual understanding of Action 8, 9 and 10 from Indian standpoint
Developing perspective about multilateral instruments recommended under Action 15 and its acceptance globally
Covers more than 170 case laws exclusively in a separate chapter
Pictorial presentation and description on issues interlinked with the concepts of International Taxation and Transfer Pricing.
Typical transactions in relation to loans/ guarantees/ business restructuring/ intangibles have been covered in separate chapters
Discerning provisions on secondary adjustment, revision in safe harbour rules among others.
Discussion on the dispute resolution including the introduction of APA / MAP regime in India along with sharing of experiences across industries.
Understanding amended provisions of domestic transfer pricing
Implications of Ind AS adoption on transfer pricing
Key highlights on the concept of risk based assessment
Useful tools have been drawn in the form of Appendices
Detailed discussion on BEPS Action Plan 8, 9 10 & 13 relevant to Transfer Pricing in a separate booklet.