Transfer Pricing Documentation & Reporting

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