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Law & Practice of Transfer Pricing in India - A Compendium

1st Edition
4 Volumes
140

Contributors

78

Chapters

3112

Pages

14

Annexures

INR 3,250/-
(INR 6,500/-)
Courier Charges: INR 750/- Extra
Who can benefit

Chartered Accountants, Advocates, Trade & Industry Professionals


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Bombay Chartered Accountants’ Society


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Book Overview

Law and Practice of Transfer Pricing in India – A Compendium is a comprehensive and up-to-date reference on transfer pricing law and practice in India. Covering 78 chapters, 14 annexures, and contributions from over 140 professionals and the OECD, it blends legislation, judicial pronouncements, and practical insights on cross-border transactions. Updated with the 2022 OECD Transfer Pricing Guidelines and BEPS Action Plans, this publication serves as an essential resource for chartered accountants, tax professionals, CFOs, and administrators dealing with international tax and transfer pricing issues.


Key Features
  • Instant access to TP law & pronouncements, notifications, CBDT Circulars and more
  • Key guidance on documentation, audit reports, insights, and analysis
  • Updated with revised OECD Transfer Pricing Guidelines (2022)
  • Executive summaries of BEPS Action Plans
  • Combines TP law with practice & judicial pronouncements
  • Includes BEPS Action Plans 8–10 (2015 Final Reports)
  • Includes BEPS Action Plan 13 (2015 Final Report) on Transfer Pricing Documentation and Country-by-Country Reporting
  • Covers Aligning Transfer Pricing Outcomes with Value Creation

Sample Chapter

Get a preview of the comprehensive content with this sample chapter from the compendium.

What is Transfer Pricing.pdf
Index of Content

Transfer Pricing Glossary
List of Transfer Pricing Compliances
1. What is transfer pricing?
- CA Vispi T. Patel, CA Suresh B. Dhoot & CA Anwesha Bandyopadhyay
2. Evolution of Transfer Pricing in India
- CA T. P. Ostwal & CA Jitendra Gupta
3. Overview of OECD TP Guidelines 2022
- Nilesh Patel, Former IRS Officer, CPA (USA)
4. Comparative Analysis of OECD and UN TP Guidelines
- CA Gaurav Shah
5. Computation of Income having regard to Arm’s Length Price
- CA Yogesh Thar & CA Anjali Agrawal
6. Associated Enterprises
- CA Tarunkumar G. Singhal & CA Mahesh G. Nayak
7. International Transactions and Deemed International Transactions
- CA Naman Shrimal & CA Harshita Dhariwal
8. Specified Domestic Transactions
- CA Nilesh Kapadia & CA Swati Banwat
9. Arm’s Length Price
- CA Milin Mehta & CA Arpit Jain
10. Brief note on Functional, Asset and Risk Analysis ("FAR")
- CA Vaishali Mane, CA Karishma Mandhyan & Abhishek Sengupta, MBA
11. Process of Comparability Analysis
- Shefali Shah, Advocate & CA Sanjay Lalwani
12. Comparable Uncontrolled Price Method, Resale Price Method & Cost Plus Method
- CA Vishal Shah, CA Shilpa Udeshi & CA Ankur Bhagat
13. Profit Split Method, Transactional Net Margin Method and Other Method - Selection of most Appropriate Method
- CA Vishal Shah, CA Shilpa Udeshi & CA Ankur Bhagat
14. Safe Harbour Rules
- CA Anil Doshi
15. Advance Pricing Arrangements and effect thereof
- CA Karishma Phaterphekar & CA Rohan R. Vesuna
16. Secondary Adjustments under Transfer Pricing — Law & Practice
- CA Hari Om Jindal
17. Nuances of Transfer Pricing Documentation: A Practical Guide
- CA Sanjay Tolia, CA Navneet Kothari & CA Gaurav Pardeshi
18. Master File
- CA Anis Chakravarty & CA Anushree Jagnani
19. Country by Country Report
- CA Anis Chakravarty
20. Accountant’s Report in Form 3CEB
- CA Chhavi Poddar & CA Nandita Salgaonker

21. Transfer Pricing Assessment and Appeal Process
– CA Aayushi Bansal & CA Chhavi Poddar
22. Transfer Pricing and Penalties
- S. P. Singh, Former IRS Officer & CA Ankit Arora
23. Economic Adjustments to eliminate the effect of intangible value on PLI
– CA Hitesh Sharma & CA Sagar Wagh
24. How should one address High Operating Cost Intensity (high fixed and low variable expenses) and make TP adjustments?
– CA Uday Ved, CA Sanjay Kapadia & CA Jainesh Nahar
25. Adjustments for identified unfavourable business decisions, strategy, market penetration and start-ups
– CA M. P. Lohia, CA Nikhil Tiwari & CA Rishab Jalan
26. Adjustment for Accounting Policy differences
– CA Poonam Rao Shah
27. How One Should Perform Method Based Comparability Adjustments?
– CA Vishaveshwar Mudigonda, CA Suchint Majmudar, CA Ulmesh Rao & CA Deepak Raikar
28. Working Capital Adjustment
– CA Jiger Saiya & CA Deepa Suresh
29. Risk Adjustments
– CA Akshay Kenkre & CA Mit Gaglani
30. Capacity Adjustment
- CA Sanjay Kapadia & CA Jainesh Nahar
31. TP Adjustments relating to Trade Receivables i.e. Sundry Debtors
CA Fatema Hunaid, CA Siddharth Galaiya & CA Karan Gupta
32. The Concept and Applicability of Location Savings
- CA Poonam Ghelani & CA Prashant Shrivastava
33. Group Synergy Adjustment
- Late CA Vivek Gupta
34. Controversial Issues in Transfer Pricing
- Dr. (CA) Sunil Moti Lala & CA Harsh Bafna
35. Practical Guide to Benchmarking
- CA Sagar Wagh
36. Preparation of Transfer Pricing Study Report
- CA Darshak Dhiraj Shah
37. Impact of COVID-19 on Transfer Pricing Analysis
- CA Nikhil Dhariwal & CA Devansh D. Vaghela
38. Group Transfer Pricing Policies
- CA Shuchi Ray & CA Amit Dattani
39. Contract Service Providers
- CA P.V.S.S. Prasad
40. Licensed Manufacturers
- CA Sushil Lakhani & CA Rohit Jethani
41. Attribution of Profits to Permanent Establishments
- Nilesh Patel, Former IRS Officer, CPA (USA)
42. Financial Transactions
- CA Krishnan Parmeshwaran
43. Digital Economy
- CA Mukesh Butani & CA Seema Kejriwal
44. Centralised Procurement
- CA Mehul Shah & CA Saloni Sanghvi
45. Royalties
- CA Manoj Pardasani, CA Priti Gupta & CA Arpan Khanna
46. Start-up Company Penetrating Market
- CA Hitesh Gajaria & CA Praveen Ranka
47. Selling, Distribution and Marketing Activities
- CA K. R. Girish & CA Veena Ramachandran
48. Manufacturing Company (Principal Manufacturer)
- CA Archana Choudhary & CA Nitesh Malpani

49. Transfer Pricing Aspects of Transactions Involving Intangibles
- Professor Suranjali Tandon
50. Cost Contribution Arrangements
- CA Vishal Gada, CA Zeel Jambuwala & CA Himanshu Bhandari
51. Intra-Group Services (IGS) - Transfer Pricing Considerations for Indian Service Recipients
- CA Vijay Iyer, CA Archana Choudhary & CA Chirag Sheth
52. TP Analysis of Secondment Arrangements
- CA Krishnan Parmeshwaran
TP Analysis of Specific Industries
53.Automotive Sector
- CA Tarun Arora, CA Krishnan Parmeshwaran, CA Nithya Srinivasan & CA S. Ranjani
54. Financial Services - Banking and Insurance
- CA Manisha Jain, CA Abhishek Bathija & CA Twinkle Sippy
55. Transfer Pricing Aspects of Financial Services
- CA Vaman Y. Kale
56. Transfer Pricing Analysis of Diamonds, Gems and Jewellery Industry
- Dr. CA Mayur Nayak & CA Pruthviraj Shah
57. Foreign Investment Funds (including Investment Advisory Services)
- CA Anish Thacker & CA Harshita Pincha
58. Hospitality, Travel and Tourism industry
- CA Mehul Shah
59. Information Technology Enabled Services ("ITeS") Industry (including KPOs, BPOs)
- Dr. CA Hasnain Shroff, CA Vaishali Bidaye Amin & CPA Vinita Chakrabarti
60. Logistics Industry - Transfer Pricing Aspects
- CA Arun Saripalli, CA Hemal Panchal & CA Mayur Chudasama
61. Contract Research and Development
- CA Manisha Gupta
62. Pharma and Healthcare Industry
- CA Bhavesh Dedhia, CA Jiger Nagda & CA Christopher Rebello
63. Transfer Pricing Issues and Best Practices in Shipping Industry
- CA Natwar Thakrar & CA Gaurav Shah
64. Software Development Industry
- CA Maulik Doshi & CA Abhay Saboo
65. Media, Telecasting and Broadcasting Industry
- CA Paresh Parekh, CA Kunti Khote & CA Priyal Vora
66. Telecommunication Industry
- CA Paresh Parekh, CA Saitej Kuchimanchi & CA Vishrant Vadpuria
67. Entertainment (including OTT) Industry
- CA Pankil Sanghvi & CA Ketan Maru
68. Other Emerging Industries
- CA Kunj Vaidya
Other Topics
69. Resolution of TP Disputes through MAP and Arbitration
- Mr. Rajat Bansal, IRS Officer
70. Transfer Pricing and Indirect Taxes
- K. Vaitheeswaran, Advocate & Tax Consultant

71. Understanding of Transfer Pricing as SAAR and its simultaneous application with Domestic GAAR
- CA Rajendra Nayak
72. Transfer Pricing aspects of Business Restructuring
- CA Shefali Goradia, CA Amer Qureshi & CA Jimit Shah
73. Tax Efficient Global Business Restructuring from a Transfer Pricing Perspective
- CA Ajit Kumar Jain
74. IP and R&D Companies - Valuation Methods, Judicial Cases
- CA Roopesh Rao & CA Vishal A. Turakhia
75. Landmark Indian Transfer Pricing Decisions (SC and HC)
- Ajay Vohra, Senior Advocate, Neeraj Jain, Advocate & CA Ramit Katyal
76. Issues Related to Transfer Pricing Compliances for Non-Residents
- CA Vishal Gada, CA Harshil Shah & CA Akshat Shah
77. Fair Value Determination under Domestic Tax Law and Regulatory Laws
- Dr. CA Anup P. Shah
78. A Summary of the select International Court Decisions
- CA Shreyas Shah
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