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Transfer pricing in India : since inception in BEPS / S C Mishra

By: Publication details: Gurugram : Wolter Kluwer , 2016.Description: xix, 1116 p. ; 21 cmISBN:
  • 9789351297673 (pbk.)
Subject(s): DDC classification:
  • 336.2 MIS
Contents:
1. International business and intra group relations ; 2. Objects of enquiry into intra group business relations ; 3. Setting the transfer price and the objects of auditing its outcome ; 4. Indian legislation relating to transactions between associated enterprises ; 5. Arms length methods ; 6. Transactional profit methods ; 7. Determination of arms length price by the most appropriate method ; 8. Safe harbour rules and general anti avoidance rule ; 9. Comparability ; 10. Transfer of intangible property ; 11. Provision of intra group services ; 12. Cost contribution sharing arrangements agreements ; 13. Intra group financing ; 14. Business restructuring ; 15. Burden of proof documentation and penalties ; 16. Risk assessment and audits ; 17. Dispute resolution mechanisms ; 18. The journey ahead .
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BOOKs NLS General Stacks 336.2 MIS (Browse shelf(Opens below)) Available 35364

1. International business and intra group relations ;
2. Objects of enquiry into intra group business relations ;
3. Setting the transfer price and the objects of auditing its outcome ;
4. Indian legislation relating to transactions between associated enterprises ;
5. Arms length methods ;
6. Transactional profit methods ;
7. Determination of arms length price by the most appropriate method ;
8. Safe harbour rules and general anti avoidance rule ;
9. Comparability ;
10. Transfer of intangible property ;
11. Provision of intra group services ;
12. Cost contribution sharing arrangements agreements ;
13. Intra group financing ;
14. Business restructuring ;
15. Burden of proof documentation and penalties ;
16. Risk assessment and audits ;
17. Dispute resolution mechanisms ;
18. The journey ahead .