Bharat’s Law & Practice of Transfer Pricing (Domestic & International Transactions) by CA. Divakar Vijayasarathy – 7th Edition 2025.

Bharat’s Law & Practice of Transfer Pricing (Domestic & International Transactions) by CA. Divakar Vijayasarathy – 7th Edition 2025.

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       Transfer Pricing Adjustment
Chapter 7       Range Concept and Multi-year Data
Chapter 8       Transfer Pricing for Loss-Making Companies
Chapter 9       Transfer Pricing for Specialised Capital Goods
Chapter 10     Transfer Pricing for Startups
Chapter 11     Limitation on Interest Deductions and Transfer Pricing for Financial Transactions
Chapter 12     Domestic Transfer Pricing
Chapter 13     Safe Harbour Guidelines With Comparison
Chapter 14     Practical Issues in Transfer Pricing
Chapter 15     Transfer Pricing Documentation
Chapter 16     Form 3CEB and Auditor’s Responsibility
Chapter 17     Master File and Country-by-Country Reporting in India
Chapter 18     Advance Pricing Agreements — An Indian Perspective
Chapter 19     Mutual Agreement Procedure
Chapter 20     Interplay of GAAR and Transfer Pricing
Chapter 21     Interplay of DTAA and Transfer Pricing
Chapter 22     Transfer Pricing — Global Perspective
Chapter 23     Transfer Pricing in UAE
Chapter 24     Supreme Court Decisions on Transfer Pricing Law
Chapter 25     UN & OECD Practical Manual on Transfer Pricing
Chapter 26     Sample Transfer Pricing Report — Case Study 1
Chapter 27     Sample Transfer Pricing Report — Case Study 2
Chapter 28     Statutory Provisions, Circulars and Notifications
Chapter 29     Glossary

Details :