Transfer Pricing An Indian Perspective

Written by Mukesh Butani, FCA, Transfer Pricing: An Indian Perspective is a defi nitive reference guide to Indian legislation, overview of regulations in key jurisdictions and challenges associated with the administration of law. The revised edition focuses upon international developments and dispute resolution mechanism emerging as the most effective way to resolve disputes. The fi rst edition of the book, released in 2003, received an overwhelming response. Building upon the fi rst edition, the revised edition seeks to provide up-to-date information and practical guidance on a wide range of transfer pricing issues including a detailed analysis of Indian legislation; a critical account of Indian audit experiences and controversies; comparison of Indian regulations with the OECD guidelines; tax planning techniques related to transfer pricing supplemented with case studies based on business models of transnational corporations; transfer pricing implications under tax treaties; recent Indian and international transfer pricing case laws, trends and surveys; updated discussion on transfer pricing regimes in key jurisdictions including United States, the United Kingdom, Australia, Canada, France, Germany, Japan, China and Singapore; full text of transfer pricing guidelines issued by OECD. The treatise is an important reference guide for fi nance directors, group and international tax managers, business supply chain managers, Revenue offi cials, controllers and international tax practitioners