Loading
TRANSFER PRICING: The Indian Landscape Two Decades On
Author
Mukesh Butani
Specifications
  • ISBN 13 : 9788195294534
  • year : 2021
  • language : English
  • binding : Hardbound
Description
Transfer Pricing - The Indian Landscape is a definitive reference guide to the changing landscape of the Indian legislation. The book provides a holistic coverage on India’s APA program, alternate dispute resolution mechanism and contains dedicated chapters to analyse interplay of transfer pricing with indirect laws such as GST, Customs as well as related party transactions with Company law and SEBI Capital markets Regulations Key Features: • Rewritten treatise offers a 360-degree view of the Indian legislation in light of monumental developments • Compares how transfer pricing policy develops with international customary law, its administration and interpretation accorded by judicial forums during the last decade • Analyses the evolving Indian framework in light of the Action Plans under the OECD/G20 BEPS • Draws clear reference to the 2017 OECD Guidance and UN TP manual • Analysis on a wide range of transfer pricing issues including intangibles, financial inter-company transactions, intra-group services, profit attribution to PEs, business restructuring, APA regime, Court and alternate dispute resolution process