Transfer Pricing Documentation & Reporting - Couverture souple

CA Rajat Chawla & CA Richa Chawla

 
9789387702707: Transfer Pricing Documentation & Reporting

Synopsis

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.

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