Transfer Pricing in India (1st Edition)
- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-93-90854-64-6
- No.of Pages: 1242
Tax evasion and tax avoidance are the basic problems faced by the revenue authorities of most of the countries of the world. This problem has become more acute due to globalisation and digitisation of the economy. Transfer pricing is one of the main reasons. Though transfer pricing is relevant for all transactions, but it is more relevant to transactions between close relative and associated concerns. This is my fourth book on transfer pricing. There was a need for a smaller book on TP, which can cater to the needs of common tax practitioners. Therefore, I have written this book from the perspective of small and medium tax practitioners. In this book, both the provisions applicable to Domestic TP and International TP are discussed. This book is mainly based on Indian statutory provisions along with decided cases from Indian judiciary. However, I have relied also on OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the United Nations Practical Manual on Transfer Pricing for Developing Countries. This book covers all aspects of transfer pricing (both domestic and international) along with practice manual.
This book is divided in nine parts as under:
- Part 1 – What is Transfer Pricing
- Part 2 – Domestic TP – Specified Domestic Transactions
- Part 3 – Scope of Transfer Pricing – International Transactions
- Part 4 – Computational Provisions – Transfer Pricing Methods
- Part 5 – Computational Provisions – Comparability Analysis
- Part 6 – Types of International Transactions
- Part 7 – Audit and Assessment
- Part 8 – Dispute Resolution – Avoiding and Resolving Mechanism
- Part 9 – Indian Statutory Provisions
Further, this book also contains guidance on the following topics:
- TP Certificate (Form 3CEB)
- TP Documentation (TP Study)
- Guide to Assessment (before TPO and AO)
- Objections before Dispute Resolution Panel
1. Sh. Hari Om Jindal qualified the Chartered Accountancy Course (ICAI) in the year 1989 and became FCA in 1994. He completed his Bachelor of Commerce (Honours) from Kurukshetra University, India in 1985. He has also done Certificate Course on International Taxation from Institute of Chartered Accountant of India in 2009.
2. He is practicing Chartered Accountant in India since 1989.
3. His practice area includes, domestic taxation, international taxation and transfer pricing.
4. He has written following books;
➢ Indian Transfer Pricing in relation to International Taxation, 2015 edition published by Young Global; [https://www.linkedin.com/pulse/transfer-pricing- relation-international-transactions-young-global-s][ https://www.amazon.in/Transfer-Pricing-Relation-International- Transactions/dp/8188274283]
➢ Law Relating to Transfer Pricing with OECD Transfer Pricing Guidelines, 2011
edition published by Taxmann; [https://www.taxmann.com/bookstore/
professional/law-relating-to-transfer-pricing-with-oecd-transfer-pricing- guidelines-2010.aspx]
➢ Business Expenditure Law and Practice with CD (Set of 2 Volumes), first edition in 2007 and second edition in 2008 published by Taxmann. [https://www.scribd. com/doc/116915222/Taxmann-Books]
5. He was managing editor of "Global Taxation" a journal on international taxation, transfer pricing & BEPS. [https://ke.linkedin.com/in/young-global-s-60063bba]
6. Earlier, he was also Coordinating Editor of "International Taxation", a journal on international taxation, from 2009 to 2014.
7. He was also Coordinating Editor of Taxmann's website on international taxation (https://ilt.taxmann.com/index.aspx) from 2011 to 2013.
8. He is also transfer pricing advisor to Mauritius Government (Mauritius Revenue Authority)
9. He has attended IFA World Congress held in Rome 2010 (Italy), Boston 2012 (USA), Mumbai 2014 (India), Madrid 2016 (Spain) and he was also Indian branch joint reporter on transfer pricing (one of the two scientific subjects) for IFA 2017 World Congress, held in Brazil.
10. He has written more than 100 articles on income tax, transfer pricing, international taxation and service tax,
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-93-90854-64-6
- No.of Pages: 1242
Tax evasion and tax avoidance are the basic problems faced by the revenue authorities of most of the countries of the world. This problem has become more acute due to globalisation and digitisation of the economy. Transfer pricing is one of the main reasons. Though transfer pricing is relevant for all transactions, but it is more relevant to transactions between close relative and associated concerns. This is my fourth book on transfer pricing. There was a need for a smaller book on TP, which can cater to the needs of common tax practitioners. Therefore, I have written this book from the perspective of small and medium tax practitioners. In this book, both the provisions applicable to Domestic TP and International TP are discussed. This book is mainly based on Indian statutory provisions along with decided cases from Indian judiciary. However, I have relied also on OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the United Nations Practical Manual on Transfer Pricing for Developing Countries. This book covers all aspects of transfer pricing (both domestic and international) along with practice manual.
This book is divided in nine parts as under:
- Part 1 – What is Transfer Pricing
- Part 2 – Domestic TP – Specified Domestic Transactions
- Part 3 – Scope of Transfer Pricing – International Transactions
- Part 4 – Computational Provisions – Transfer Pricing Methods
- Part 5 – Computational Provisions – Comparability Analysis
- Part 6 – Types of International Transactions
- Part 7 – Audit and Assessment
- Part 8 – Dispute Resolution – Avoiding and Resolving Mechanism
- Part 9 – Indian Statutory Provisions
Further, this book also contains guidance on the following topics:
- TP Certificate (Form 3CEB)
- TP Documentation (TP Study)
- Guide to Assessment (before TPO and AO)
- Objections before Dispute Resolution Panel
1. Sh. Hari Om Jindal qualified the Chartered Accountancy Course (ICAI) in the year 1989 and became FCA in 1994. He completed his Bachelor of Commerce (Honours) from Kurukshetra University, India in 1985. He has also done Certificate Course on International Taxation from Institute of Chartered Accountant of India in 2009.
2. He is practicing Chartered Accountant in India since 1989.
3. His practice area includes, domestic taxation, international taxation and transfer pricing.
4. He has written following books;
➢ Indian Transfer Pricing in relation to International Taxation, 2015 edition published by Young Global; [https://www.linkedin.com/pulse/transfer-pricing- relation-international-transactions-young-global-s][ https://www.amazon.in/Transfer-Pricing-Relation-International- Transactions/dp/8188274283]
➢ Law Relating to Transfer Pricing with OECD Transfer Pricing Guidelines, 2011
edition published by Taxmann; [https://www.taxmann.com/bookstore/
professional/law-relating-to-transfer-pricing-with-oecd-transfer-pricing- guidelines-2010.aspx]
➢ Business Expenditure Law and Practice with CD (Set of 2 Volumes), first edition in 2007 and second edition in 2008 published by Taxmann. [https://www.scribd. com/doc/116915222/Taxmann-Books]
5. He was managing editor of "Global Taxation" a journal on international taxation, transfer pricing & BEPS. [https://ke.linkedin.com/in/young-global-s-60063bba]
6. Earlier, he was also Coordinating Editor of "International Taxation", a journal on international taxation, from 2009 to 2014.
7. He was also Coordinating Editor of Taxmann's website on international taxation (https://ilt.taxmann.com/index.aspx) from 2011 to 2013.
8. He is also transfer pricing advisor to Mauritius Government (Mauritius Revenue Authority)
9. He has attended IFA World Congress held in Rome 2010 (Italy), Boston 2012 (USA), Mumbai 2014 (India), Madrid 2016 (Spain) and he was also Indian branch joint reporter on transfer pricing (one of the two scientific subjects) for IFA 2017 World Congress, held in Brazil.
10. He has written more than 100 articles on income tax, transfer pricing, international taxation and service tax,
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
