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.........................................................................................................................Book DescriptionThe book deals with law of Transfer Pricing in India, which provides for computation of income from international transactions between associated enterprises, having regard to arm's length price. The concepts of arm's length price, international transactions, associated enterprises have been discussed in detail and illustrated from examples drawn from the decisions of the Indian and foreign courts, OECD Guidelines and US Treasury Regulations and laws of other countries. The procedural aspects of determination of arm's length price and computation of income have been dealt with exhaustively in view of the recent decisions of the Courts and Tribunal in India, especially in regard to the choice of the appropriate method. The transfer pricing obligation of an assessee in regard to making self-assessment and maintenance of documents and consequences of his failure have also been discussed. A chapter on interpretative principles has also been added..........................................................................................................................ContentsChapter 1. Transfer Pricing – An IntroductionChapter 2. Transfer Pricing – OECD Guidelines and U.S. RegulationsChapter 3. Transfer Pricing – Overview of the new provisionsChapter 4. Transfer Pricing – Arm’s length priceChapter 5. Transfer Pricing – International TransactionChapter 6. Transfer Pricing – Associated EnterprisesChapter 7. Transfer Pricing – Arm’s length Price determination MethodChapter 8. Transfer Pricing – Arm’s Length Price ComputationChapter 9. Transfer Pricing – Information and Documents Maintenance and KeepingChapter 10. Transfer Pricing – PenaltiesChapter 11. Transfer Pricing – Double Taxation Avoidance AgreementsChapter 12. Transfer Pricing – Interpretative PrinciplesAppendix1. Relevant Sections of Income-tax Act2. Transfer Pricing Rules3. CBDT’s Circulars & Notifications4. Model Convention with respect to taxes on income and on capitalSubject Index.........................................................................................................................Author DetailsD.P. Mittal is an advocate, tax and business law consultant. He has a long experience in administering tax laws as an officer of Indian Revenue Service, and in advising investors andentrepreneurs on legal and tax aspects of investment in India as an advocate now and previously as a senior adviser in the Indian Investment Centre, New Delhi (a Government of India Organisation).He has authored about two hundred articles in Indian and foreign magazines and journals. He has also authored several books..........................................................................................................................
