The book embodies an exhaustive commentary on the statutory framework of transfer pricing in India and the issues arising thereby, since its introduction in 2001. An attempt has been made to bridge the gap between theoretical concepts and practical applications of transfer pricing in India.
This book aims to address the issues arising on the critical areas of Transfer Pricing including Documentation, Audit, Comparables and Adjustments, determination of Arm’s Length Price and others. The advancement of Transfer Pricing in light to developments in International taxation is discussed in depth. The analysis of the landmark decisions which has a significant role in evolution of various aspects of Transfer Pricing are included as a separate chapter for the ready reference of the readers.
