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Transfer Pricing Documentation & Reporting
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Finance Act 2016 had aligned Indian TP regulations with the OECD’s BEPS project by introducing Master file and CBCR compliances. Finance Act, 2018 has further rationalized Master file CBCR provisions. Lately, there has been a greater emphasis on concepts of substance over form and transparency in the area of transfer pricing documentation, which this book has addressed in a Practical Case Study Based Approach.
This book will help taxpayers in preparing robust Transfer Pricing Documentation and understanding various requirements of Transfer Pricing Reporting and Certification as per Indian TP regulations, enabling timely and effective compliance with such regulations.
Key Features
Legislative requirement of Transfer Pricing Documentation, reporting and certification
Documentations such as Transfer pricing agreement, Transfer pricing policy, Planning file and Local file
Reporting in Master file and CBCR
How to conduct Benchmarking
Discussion on Industry, functional and economic analysis
Roles and Responsibilities in Transfer Pricing Certification
Form 3CEB and its disclosures
Penalties for non-compliance
Case studies on Planning file, Local file, Transfer pricing policy,Transfer pricing agreement, Benchmarking and Form 3CEB
Finance Act 2016 had aligned Indian TP regulations with the OECD’s BEPS project by introducing Master file and CBCR compliances. Finance Act, 2018 has further rationalized Master file CBCR provisions. Lately, there has been a greater emphasis on concepts of substance over form and transparency in the area of transfer pricing documentation, which this book has addressed in a Practical Case Study Based Approach.
This book will help taxpayers in preparing robust Transfer Pricing Documentation and understanding various requirements of Transfer Pricing Reporting and Certification as per Indian TP regulations, enabling timely and effective compliance with such regulations.
Key Features
Legislative requirement of Transfer Pricing Documentation, reporting and certification
Documentations such as Transfer pricing agreement, Transfer pricing policy, Planning file and Local file
Reporting in Master file and CBCR
How to conduct Benchmarking
Discussion on Industry, functional and economic analysis
Roles and Responsibilities in Transfer Pricing Certification
Form 3CEB and its disclosures
Penalties for non-compliance
Case studies on Planning file, Local file, Transfer pricing policy,Transfer pricing agreement, Benchmarking and Form 3CEB
23 TRA car
9789387702707
23 TRA car
Book
English
Taxmann Publications (P.) Ltd.
2018
New Delhi
I-9, 384 p; 23,9 cm
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