Categories

Publishers

e-Learning

Transfer Pricing in India

Transfer Pricing in India

by S C Mishra
About Book:

The cross-border transaction flows are increasingly being scrutinized mainly because in the present times of fiscal constraints, the tax administrations attempt to secure a wider revenue base. The dynamics of changing business structures and regulatory regimes make the analysis of transfer pricing more challenging for the taxpayers and the tax authorities. In India, there is a growing corpus of case laws on transfer pricing. This book covers the discussion on journey of Transfer Pricing from history to Future. The emergence of the provisions of Transfer Pricing, their evolvement to the current stage with the amendments in the law and the future outlook with BEPS are comprehensively discussed, with an outline on its implication on the stakeholders.The author has made an endeavor to provide vast commentary on transfer pricing regulations with reference to the judicial pronouncements, not only of India but also which are decided in other geographies like United States, Canada etc. It has been written to make the task of the stakeholders a little easier in complying with the transfer pricing regulations. It covers the discussion on theoretical framework of international business and intra group relations followed by the objects of enquiry into such relations. The implication of BEPS has also been elucidated. It also covers the relevant portions of the OECD and US regulations. The provisions relating to documentation, penalty, risk assessment, audit and Dispute Resolution Mechanism has also been discussed.

Categories: Transfer Pricing
Publisher: Wolters Kluwer
About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Author: S C Mishra
About Author:
S C Mishra : S C Mishra is former Director-General of Income Tax and has also authored Transfer Pricing Manual. His areas of specialisation include tax policy, capacity building and training. He has wide experience in legislative drafting and amendment of direct tax laws. He has participated in programmes on training methods, tax treaties and comparative tax laws in India and overseas. He has also conducted training programmes on taxation of non-residents. He was involved in designing training programmes for officers of developing countries. As a tax administrator, he investigated into cases of tax frauds also comprising cross-border transactions. However, the role that he cherishes the most was of a training administrator where his job included identification of training needs, designing course profiles and evaluation of these programmes.

Similar Books

Ratings and Reviews

Overall Rating
Review
About Book:

The cross-border transaction flows are increasingly being scrutinized mainly because in the present times of fiscal constraints, the tax administrations attempt to secure a wider revenue base. The dynamics of changing business structures and regulatory regimes make the analysis of transfer pricing more challenging for the taxpayers and the tax authorities. In India, there is a growing corpus of case laws on transfer pricing. This book covers the discussion on journey of Transfer Pricing from history to Future. The emergence of the provisions of Transfer Pricing, their evolvement to the current stage with the amendments in the law and the future outlook with BEPS are comprehensively discussed, with an outline on its implication on the stakeholders.The author has made an endeavor to provide vast commentary on transfer pricing regulations with reference to the judicial pronouncements, not only of India but also which are decided in other geographies like United States, Canada etc. It has been written to make the task of the stakeholders a little easier in complying with the transfer pricing regulations. It covers the discussion on theoretical framework of international business and intra group relations followed by the objects of enquiry into such relations. The implication of BEPS has also been elucidated. It also covers the relevant portions of the OECD and US regulations. The provisions relating to documentation, penalty, risk assessment, audit and Dispute Resolution Mechanism has also been discussed.

Categories: Transfer Pricing
Publisher: Wolters Kluwer
About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Author: S C Mishra
About Author:
S C Mishra : S C Mishra is former Director-General of Income Tax and has also authored Transfer Pricing Manual. His areas of specialisation include tax policy, capacity building and training. He has wide experience in legislative drafting and amendment of direct tax laws. He has participated in programmes on training methods, tax treaties and comparative tax laws in India and overseas. He has also conducted training programmes on taxation of non-residents. He was involved in designing training programmes for officers of developing countries. As a tax administrator, he investigated into cases of tax frauds also comprising cross-border transactions. However, the role that he cherishes the most was of a training administrator where his job included identification of training needs, designing course profiles and evaluation of these programmes.

Similar Books

Ratings and Reviews

Overall Rating
Review
Loader