Transfer Pricing – A Compendium (Set of 2 Volumes)

CTC’s Transfer Pricing – A Compendium is a collection of incisive & in-depth articles on transfer pricing, authored by recognised experts in the field. This book promises to provide the necessary guidance and support to fellow professionals to understand the intricate issues, which have always remained contentious and challenging.

The current edition of the compendium is updated, incisive, and covers a broader range of topics. Like its previous edition, this book promises to be another handy tool for the following:

• Tax Professionals both in India and Overseas
• Judiciary and Tax administrators
• Readers who want a useful reference point, both for technical analysis and for understanding the proper perspective to view some of the transfer pricing developments of the recent past

The Present Publication is the 2022 Edition, covering 75 articles by 150 authors in a comprehensive set of 2 volumes, with the following noteworthy features:

• Covering All Aspects of Transfer Pricing such as:
  • Technical Corner including the advanced issues
  • Legal Corner
  • Advanced Pricing Agreement (APA) & Mutual Agreement Procedure (MAP) Corner
  • Industry Corner including 25 sectors
  • Global Corner including country-wise transfer pricing regulations, the impact of COVID on APA & Dispute resolution, OECD Pillar One & Two
• Understand & Manage Transfer Pricing Risks
  • This book helps the readers/taxpayers in understanding the complex subject and consequently help them manage their transfer pricing risk effectively
• Authored by 150 Transfer Pricing Experts
  • The wisdom of eminent authors & their rich experience will be handy for the readers to deal with the complex subject efficiently with a greater degree of confidence
• Practical Examples
  • The authors, with their immense experience, have extensively covered the subject in greater detail with practical examples

Reviewed by Shri S.E. Dastur | Senior Advocate

• “… The present publication is in pursuance of the Chamber’s Vision Statement “to contribute to the development of law ... through research, analysis and dissemination of knowledge….”
• “… Reference is made, very perceptively and appropriately, to the OECD and UN guidelines on the subject as well as to prevailing international practices, not to mention the latest case laws….”
• “… What makes it unique is that it has articles on every conceivable transfer pricing issue authored by over 130 learned professionals (lawyers and chartered accountants) and even some top Revenue officers….”
• “… The fact that most of the articles are authored by more than one person ensures that the reader benefits from their collective wisdom on each of the very relevantly chosen subjects….”