Transfer pricing audit practices in India
by M. S. Vasan and Vijay Iyer.
- Haryana : Lexis & Nexis, 2014.
- 341 p.
Table of Contents: Chapter 1. Introduction Chapter 2. Administrative Set-Up Appellate Authorities and ADR Mechanisms Chapter 3. TP Methodolog-Application and Issues Chapter 4. TP Analysis Chapter 5. Selection of Comparables Chapter 6. Special Transactions Chapter 7. TP Audit Practices Chapter 8. Attribution of Profits to Permanent Establishment Chapter 9. Domestic Transfer Pricing Chapter 10. TP Audit Preparation and Guidance Note Chapter 11. TP Risk Management Chapter 12. Base Erosion and Profit Shifting (BEPS)-A New Look at Transfer Pricing Chapter 13. Important Case Law and Key Learnings Chapter 14. Conclusion