Our Publications


Transfer Pricing Documentation & Reporting

Publisher: Taxmann

Finance Act 2016 had aligned Indian TP regulations with the OECD’s BEPS project by introducing Master file and CBCR compliances. Finance Act, 2018 has further rationalized Master file CBCR provisions. Lately, there has been a greater emphasis on concepts of substance over form and transparency in the area of transfer pricing documentation, which this book has addressed in a Practical Case Study Based Approach. This book will help taxpayers in preparing robust Transfer Pricing Documentation and understanding various requirements of Transfer Pricing Reporting and Certification as per Indian TP regulations, enabling timely and effective compliance with such regulations.

Key Features

  • Legislative Requirement for Transfer Pricing Documentation In India
  • Transfer Pricing Policy
  • Arm’s Length Transfer Pricing Agreement
  • Transfer Pricing Reporting Files
  • How To Conduct Bench Marking
  • How To Prepare Transfer Pricing Documentation
  • Case Studies On Planning And Local Transfer Pricing File
  • Legislative Requirement Of Transfer Pricing In Form 3ceb
  • Roles And Responsibilities In Transfer Pricing Certification
  • Form 3CEB And Its Disclosures
  • Penalties

India Transfer Pricing Manual-Transfer Pricing Challenges and Opportunities

Publisher: Lexis Nexis

India Transfer Pricing Manual is a practical guide to transfer pricing in India. This book addresses the core elements of the Indian TP landscape, focusing in particular on the global and local transfer pricing regulatory frameworks, current and emerging transfer pricing issues, organizational and operational best practices, risk management, and industry experiences.

Key Features

  • Presents content in a structured manner accompanied by analysis of recent judgments
  • Discusses India’s growth and globalisation, and interlink between business and transfer pricing
  • Summarises the interplay between global and local transfer pricing and relevance of BEPS Action Plan by OECD in India
  • Contains Indian Transfer Pricing Regulations including domestic transfer pricing
  • Provides practical insights into transfer pricing issues—intangibles, location savings, intra-group services, guarantee fee and business restructuring
  • Explains risk management in transfer pricing
  • Practical side of dispute resolution experience in India and learning from international regulatory experience
  • Analyses transfer pricing issues in various industries—IT and ITES, automotive, oil and gas and renewable energy, pharmaceuticals and financial services