PPT on Transfer Pricing : Basic Provisions, Issues & Latest Developments

Attached PPT Cover Following Topics related to Transfer Pricing : Basic Provisions, Issues and Latest Developments-

♥ Introduction to Transfer Pricing

♥ Transfer Pricing Regulations in India – Sec.92 to 92F

♥ Analysis of word “Income” as mentioned in Sec.92

♥ AE & Deemed AE [Interplay between Sec.92A(1) & 92A(2)]

♥ International Transaction – Sec.92B

♥ Deemed International Transaction – Pre & post Finance Act 2014.

♥ Specified Domestic Transaction – Sec.92BA

♥ Computation of ALP – Sec.92C (Methods and Rules on Range Concept and MYD)

♥ Reference to TPO – Sec.92CA and Instruction No. 03/2016

♥ Transfer pricing process – FAR Analysis, Documentation and Form 3CEB

♥ Economic Analysis / Benchmarking Analysis

♥ Secondary Adjustment – Sec.92CE

♥ Alignment of Indian TP regulations with BEPS

• Sec. 92D & Sec. 286 CbCR (BEPS Action Plan 13)
• Sec. 94B – Limitation of Interest Deduction(BEPS Action Plan 4)

♥ APA – Sec.92CC and Sec.92CD

♥ Revised Safe Harbour Rules – Sec.92CB

♥ MAP

♥ Penalties