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 Home > TAX > Accounting Professionals > Transfer Pricing > 1st Edition, 2021 |
5
Part I - What is Transfer Pricing
Chapter 1 - What is Transfer Pricing
Part II - Domestic TP — Specified Domestic Transactions (SDTs)
Chapter 2 - Specified Domestic Transactions
Chapter 3 - Excessive and Unreasonable Payments [Section 40A(2)]
Chapter 4 - Transfer between Tax Exempt and Associated Concerns
Chapter 5 - Estimation of Profits
Part III - Scope of Transfer Pricing
Chapter 6 - There should be Transaction
Chapter 7 - Transactions should be between Associated Enterprises
Chapter 8 - One or More Enterprise should be Non-Resident
Chapter 9 - The Transaction should have a Bearing on the Taxable Profits of the Relevant Year of Such Enterprise
Chapter 10 - Scope of Transfer Pricing — Other Relevant Points
Part IV - Computational Provisions — Transfer Pricing Methods
Chapter 11 - Comparable Uncontrolled Price Method
Chapter 12 - Resale Price Method
Chapter 13 - Cost Plus Method
Chapter 14 - Transactional Net Margin Method — Basics
Chapter 15 - Transactional Net Margin Method — Profit Level Indicator
Chapter 16 - Profit Split Method
Chapter 17 - Other Method
Chapter 18 - Most Appropriate Method
Part V - Computational Provisions — Comparability Analysis
Chapter 19 - ALP and Other Principles for Benchmarking
Chapter 20 - Tested Party
Chapter 21 - Single or Multiple Transactions for Benchmarking
Chapter 22 - Single or Multiple-Year Data for Comparison
Chapter 23 - Business Model
Chapter 24 - Functions Assets Risk Comparison
Chapter 25 - Use of Quantitative and Qualitative Filters
Chapter 26 - Comparability Adjustments
Chapter 27 - Safe Harbour Rules
Chapter 28 - Taxpayer and AE's Income/Loss Adjustments
Part VI - Types of Transactions
Chapter 29 - Types of Transactions
Chapter 30 - Manufacturing Transactions
Chapter 31 - Trading Transactions — Trader versus Distributor versus Commission Agent
Chapter 32 - Financial Transactions
Chapter 33 - Intra-Group Services
Chapter 34 - Cost Sharing or Cost Contribution Agreements (CCA)
Chapter 35 - Intangible Assets — Benchmarking should be based on DEMPE Functions
Chapter 36 - Royalty — Payment for Use of Manufacturing or Marketing Intangibles
Chapter 37 - AMP Expenses — Payment for Creation or Enhancement of Marketing Intangible
Chapter 38 - Reimbursements
Chapter 39 - Sale/Purchase of Business or Business Assets
Chapter 40 - Business Restructuring
Part VII - Audit and Assessment
Chapter 41 - Documentation Requirement
Chapter 42 - Guide to Prepare TP Certificate (Form 3CEB)
Chapter 43 - Guide to Prepare TP Study (Documentation u/s 10D)
Chapter 44 - Burden of Proof
Chapter 45 - Assessment by AO
Chapter 46 - Revisionary Powers of CIT/PCIT
Chapter 47 - Reference to TPO
Chapter 48 - Dispute Resolution Panel
Chapter 49 - Penalties and Prosecution
Part VIII - Dispute Resolution — Avoiding and Resolving Mechanism
Chapter 50 - TP Dispute Resolution Mechanism
Chapter 51 - Advance Pricing Arrangement
Chapter 52 - Safe Harbour — Sector-Specific Rules
Part IX - Appendices
Annexure 1 - Statutory Provisions
I. Income Tax Act, 1961 — Provisions relevant for Transfer Pricing
II. Income Tax Rules, 1962 — Rules relevant for Transfer Pricing
III. Forms relevant for TP Compliances
Annexure 2- Form 3CEB – Sample draft
Annexure 3 - Guide to Prepare TP Study (Documentation u/s 10D)
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