

| Item type | Current library | Call number | Status | Barcode | |
|---|---|---|---|---|---|
BOOKs
|
NLS | 336.2 TAX (Browse shelf(Opens below)) | Available | 27930 |
Part one: transfer pricing in india;
Chapter 1 : introduction;
Chapter 2: scope of transfer pricing provisions;
Chapter 3: international transaction;
Chapter 4: associated enterprise;
Chapter 5 : determination of alp;
Chapter 6: comparable uncontrolled price method (cup method); chapter 7 : resale price method (rpm);
Chapter 8 : cost plus method (cpm);
Chapter 9: profit split method (psm);
Chapter 10: transactional net margin method (tnmm);
Chapter 11 : other method;
Chapter 12 : most appropriate method (mam);
Chapter 13 : comparable and adjustments;
Chapter 14 : 5% safe harbour rule;
Chapter 15: reference to tpo;
Chapter 16 : documentation;
Chapter 17 : burden of proof;
Chapter 18: tp audit and assessment;
Chapter 19: tp adjustments - penal consequences;
Chapter 20: tp dispute avoidance and resolution mechanism;
Chapter 21: tp under proposed dtc 2010;
Chapter 22: tp provisions applicable to domestic transactions;
Appendices to part one;
Appendix 1: relevant sections of income-tax 1961;
Appendix 2: relevant rules of income-tax rules, 1962;
Appendix 3: relevant circulars of income-tax act, 1961;
Part 2: transfer pricing in european union;
Chapter 23: transfer pricing in european union;
Part 3: transfer pricing in united states;
Chapter 24: transfer pricing in united states;
Part 4: transfer pricing in canada;
Chapter 25: transfer pricing in canada;
Part 5: transfer pricing in the netherlands;
Part 6: oecd transfer pricing guidelines for multinational enterprises and tax administrations.