Bharat’s Law & Practice of Transfer Pricing (Domestic & International Transactions) by CA. Divakar Vijayasarathy – 6th Edition 2022.

Bharat’s Law & Practice of Transfer Pricing (Domestic & International Transactions) by CA. Divakar Vijayasarathy – 6th Edition 2022.

About 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

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