Transfer Pricing Law and Practice in India including BEPS: A Fine Print Analysis

Updated up to the Finance (no.2) Act, 2019. Highlights of the recent developments in the transfer pricing arena in India and across the globe. Discussion on specific controversies and landmark judgements passed by judicial authorities in India. Discerning the dispute resolution including the introduction of APA/ map regime in India along with sharing of experiences across industries. Discussion on the interplay of transfer pricing with corporate governance and Indirect taxes. Salient features of bees recommendations regarding transfer pricing along with conceptual understanding of action 8, 9 and 10. An insight about three-tiered transfer pricing documentation regime in India as well as globally. Insight into the growing digitalisation of the economy and discussion on the action plan of bees. Discussion of permanent establishments and Profit attribution measures. Databases used by various countries are provided in the appendices.