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Transfer Pricing in India: Principles & Practice

Transfer Pricing in India: Principles & Practice

by O P Yadav
About Book:

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, upto 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
Categories: Transfer Pricing
Publisher: Oakbridge Publishing Pvt Ltd
About Publisher:

OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.

Author: O P Yadav
About Author:
O P Yadav :

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, Income-tax Dispute Resolution Panel, Bangalore. He was also deputed by the Central Board of Direct Taxes, New Delhi to the Maldives Inland Revenue Authority, Male as a resource person on ‘Transfer Pricing’ twice.


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About Book:

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, upto 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
Categories: Transfer Pricing
Publisher: Oakbridge Publishing Pvt Ltd
About Publisher:

OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.

Author: O P Yadav
About Author:
O P Yadav :

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, Income-tax Dispute Resolution Panel, Bangalore. He was also deputed by the Central Board of Direct Taxes, New Delhi to the Maldives Inland Revenue Authority, Male as a resource person on ‘Transfer Pricing’ twice.

Similar Books

Ratings and Reviews

Overall Rating
Review
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