A Practical Guide to Domestic Transfer Pricing incorporating Case Studies, Specimens (of Transfer Pricing Study Report and Report in Form 3CEB), Practitioner’s Check Lists, Practical Examples, Latest Case Law, and in-depth Analysis of Issues confronting the Taxpayers.
This Practical Guide helps you to :
Determine whether a transaction is covered or not by Domestic Transfer Pricing
Select the Most Appropriate Method for a wide variety of Specified Domestic Transactions
Carry out a thorough Comparability Analysis
Make Economic Adjustments
Determine the Arm’s Length Price
Prepare a Transfer Pricing Study Report
Issue Form 3CEB
Defend your Transfer Price in proceedings before the Transfer Pricing Authorities
Also Incorporating
Guide to prepare a Transfer Pricing Study Report
Specimen of a complete Transfer Pricing Study Report
Check-list for Practitioners for certifying Form 3CEB
Case Study on Comparability Analysis involving the search process on PROWESS CAPITALINE
Case Studies on Functions, Assets and Risks (FAR) Analysis
Check-list for FAR Analysis
Case Studies on selection of the Most Appropriate Method for 35 Specified Domestic Transactions
In-depth Legal Analysis of about 50 practical issues confronting Companies, Taxpayers and Professionals
Examples demonstrating how to make Economic Adjustments : Working Capital Adjustment, Risk Adjustment and Capacity Utilization Adjustment
Numerous Practical Examples explaining complex concepts
Thorough exploration of Specified Domestic Transactions covered by Domestic Transfer Pricing
Exhaustive discussion on Transfer Pricing Assessment proceedings and Dispute Resolution Mechanism
