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
Author Bio
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