Law Relating to Transfer Pricing with OECD Transfer Pricing Guidelines

Complete and Authentic Commentary on Law Relating to Transfer Pricing in INDIA, EU, USA, CANADA and NETHERLANDS with OECD Transfer Pricing Guidelines 2010

Transfer Pricing in India

·     Transfer pricing provisions as applicable to domestic transactions together with estimation of profits when accounts of the taxpayers are disbelieved

·     Concept of International Transaction and Associated Enterprise

·     Determination of ALP and Transfer Pricing Methods

·     What are Comparables and how the adjustments are made

·     Concept of Most Appropriate Method and 5% Safe Harbour Rule

·     Provisions relating to transfer pricing audit, assessment and reference to TPO

·     Documentation requirement and Burden of Proof

·     Penal consequences together with Dispute Avoidance and Resolution Mechanism

·     Proposed Transfer Pricing regime under DTC 2010

Transfer Pricing in European Union

·     OECD TP Guidelines treatment in the relevant EU country

·     Priorities/pricing methods          

·     Transfer pricing penalties and penalty relief       

·     Documentation requirements and deadlines     

·     Return disclosures/related-party dis-closures                                     

·     APA opportunity             

·     Case law on transfer pricing under the relevant EU country         

Transfer Pricing in United States

·       Specified Transfer Pricing Methods applicable in case of Controlled Transfers of Tangible Property, Use of Intangible Property Services, Transactions Related Party Loans, Cost Sharing Arrangements and Global Dealing Operations

·     Transfer Pricing Documentation and Penalties                                  

·     Transfer Pricing Audit Procedure, Burden of Proof and Transfer Pricing Dispute Resolution mechanism

·     Concepts of APAs

·     Transfer Pricing and Tax Treaties together with MAP procedure

Transfer Pricing in Canada

·     Transfer Pricing Methods and concept of APAs

·     Downward Transfer Pricing Adjustments

·     Transfer Pricing Penalty Provisions and Documentation Requirements

Transfer Pricing in Netherlands

·     Incorporation of Transfer Pricing in Dutch National Law

·     Relationship to the OECD transfer pricing guidelines

·     Consequences of applying incorrect transfer prices

·     APA Ruling

·     Burden of Proof & Transfer Pricing