Transfer pricing audit practices in India (Record no. 79762)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02023nam a22001577a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9789351437093 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 346.5407 V44 T |
| Item number | 108016 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Vasan, M. S., |
| 245 ## - TITLE STATEMENT | |
| Title | Transfer pricing audit practices in India |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2 ed |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication | Haryana |
| Name of publisher | Lexis Nexis |
| Date of publication | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 635 |
| 500 ## - GENERAL NOTE | |
| General note | The second edition of Transfer Pricing Audit Practices in India attempts to disentangle the complex web of transfer pricing controversies. Indian tax administration with its fifteen years of transfer pricing audit adjustments has realized that the pro-revenue positions will not stand the test of law. This book is based on Indian transfer pricing audit experiences for the period ranging from 2003-04 till date, right from TPO to appellate authorities, thereby proving guidance to the tax authorities, taxpayers and tax professionals on technical issues and compliance. Domestic transfer pricing rules and audit approaches shall be helpful for taxpayers. BEPS has been elaborately discussed based on the final report. An insight into the tax audit process and risk based assessment has been dealt with in detail.<br/><br/>The author has drawn from his practical experience of dealing with transfer pricing auditors to provide the taxpayer’s perspective on how to mitigate transfer pricing risk and reduce transfer pricing controversy. The book also highlights the gap in the positions and approach of the tax authorities and taxpayers, and is a good starting point to explore some form of alignment of these positions to ease the pain of taxpayers and potential investors.<br/><br/>Salient Features:<br/>• Clarify the technical aspects of transfer pricing<br/>• Present practical, on-the-ground facts during transfer pricing audits<br/>• Explain some of the relevant court rulings on transfer pricing that taxpayers are able to use in defending their transfer pricing litigation<br/>• Provide solutions for risk mitigation and controversy resolution |
| 650 ## - SUBJECT ADDED ENTRY -- TOPICAL TERM | |
| Topical Term | Transfer pricing--Law and legislation |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Purchase price | Full call number | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ubhayabharati | Ubhayabharati | Law Books | 21/08/2019 | 895.00 | 346.5407 V44 T 108016 | 108016 | 21/08/2019 | Books |