Law & Practice of TRANSFER PRICING (Domestic & International Transactions), 2020 by CA. DIVAKAR VIJAYASARATHY

Law & Practice of TRANSFER PRICING (Domestic & International Transactions)

Chapter 1       Relevance and Rationale of Transfer Pricing

Chapter 2       Transfer Pricing Law in India

Chapter 3       Methods for Determining the Arm’s Length Price

Chapter 4       Functions, Assets and Risk (FAR) Analysis

Chapter 5       Benchmarking and Selection of Comparables

Chapter 6       Domestic Transfer Pricing

Chapter 7       Transfer Pricing for Loss-Making Companies

Chapter 8       Transfer Pricing for Specialised Capital Goods

Chapter 9       Transfer Pricing Documentation

Chapter 10     Master File and Country-by-Country Reporting in India

Chapter 11     Advance Pricing Agreements — An Indian Perspective

Chapter 12     Mutual Agreement Procedure

Chapter 13     Safe Harbour Guidelines with Comparison

Chapter 14     Action Points on Transfer Pricing and Action Plan 13 – Transfer Pricing Documentation and Country-by-Country Reporting

Chapter 15     Form 3CEB and Auditor’s Responsibility

Chapter 16     Interplay of GAAR and Transfer Pricing

Chapter 17     Interplay of DTAA and Transfer Pricing

Chapter 18     Practical Issues in Transfer Pricing

Chapter 19     Transfer Pricing Adjustment

Chapter 20     Recent Decisions on Transfer Pricing Law

Chapter 21     Range Concept and Multi-year Data

Chapter 22     Limitation on Interest Deductions and Transfer Pricing for Financial Transactions

Chapter 23     Statistics on Transfer Pricing

Chapter 24     Transfer Pricing – Global Perspective

Chapter 25     Un-Practical Manual on Transfer Pricing

Chapter 26     Impact of Covid-19 on Transfer Pricing

Chapter 27     Judicial Precedents

Chapter 28     Sample Transfer Pricing Report — Case Study 1

Chapter 29     Sample Transfer Pricing Report — Case Study 2

Chapter 30     Statutory Provisions, Circulars and Notifications

Chapter 31     Glossary