Table of Contents.
Preface.
List of Cases.
Chapter 1 – INTRODUCTION;
Chapter 2 - DEVELOPMENTS IN INDIA;
Chapter 3 - ASSOCIATED ENTERPRISES;
Chapter 4 - ARM'S LENGTH PRICE;
Chapter 5 - THE TRADITIONAL TRANSACTION METHODS.
Chapter 6 - TRANSNATIONAL PROFIT METHODS;
Chapter 7 - TRANSFER PRICING OF INTANGIBLES;
Chapter 8 - TRANSFER PRICING COMPLIANCE & PROCEDURE;
Chapter 9 – DOCUMENTATION;
Chapter 10 - ASSOCIATED ENTERPRISE TRANSACTIONS UNDER TAX TREATIES;
Chapter 11 - DISPUTES RESOLUTION;
Chapter 12 – PENALTIES;
Chapter 13 - ELECTRONIC COMMERCE AND TRANSFER PRICING;
Chapter 14 - TRANSFER PRICING UNDER CENTRAL EXCISE & CUSTOMS LAW;
Chapter 15 - The OECD GUIDELINES;
Chapter 16 - GLOBAL PERSPECTIVE OF TRANSFER PRICING REGULATIONS;
Chapter 17 - OVERVIEW OF REGULATIONS IN OTHER COUNTRIES;
APPENDICES.