Transfer Pricing Documentation & Reporting - Book By Taxmann

Edition : 2018

This book enables the readers in preparing robust Transfer Pricing Documentation and understanding various requirements of Transfer Pricing Reporting and Certification as per Indian Transfer Pricing Regulations.

The Present Publication, authored by CA Rajat Chawla & CA Richa Chawla, is the latest edition, with the following noteworthy features:

• This book deals with various transfer pricing documentation such as transfer pricing agreement, transfer pricing policy, local file, master file, CBCR and various reporting forms for such documentation prescribed by the Indian Transfer Pricing legislation
• [Practical Case Study Based Approach] This book incorporates case studies ranging from transfer pricing policy, transfer pricing agreement to practical application of benchmarking, planning and local file. This book also includes checklists and case study for Form 3CEB
• This book will help small/large taxpayers to prepare effective and robust transfer pricing documentation ensuring compliance with existing transfer pricing legislation in India

The contents of this book are as follows:

• Legislative Requirements for Transfer Pricing Documentation in India
• Transfer Pricing Policy
• Arm’s Length Transfer Pricing Agreement
• Transfer Pricing Reporting Files
• How to Conduct Benchmarking
• How to Prepare Transfer Pricing Documentation
• Case Studies on Planning and Local Transfer Pricing File
• Legislative Requirement of Transfer Pricing in Form 3CEB
• Roles & Responsibilities in Transfer Pricing Certification
• Form 3CEB and its Disclosures
• Penalties