INDIA CONTENTS
8. Penalties and Documentation p.178 8.1 Transfer Pricing Penalties and Defences p.178 8.2 Transfer Pricing Documentation p.178 9. Alignment With OECD Transfer Pricing Guidelines p.180 9.1 Alignment and Differences p.180 9.2 Arm’s Length Principle p.181 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.181 9.4 Impact of BEPS 2.0 p.181 9.5 Entities Bearing the Risk of Another Entity’s Operations p.181 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.182 10.1 Impact of UN Practical Manual on Transfer Pricing p.182 11. Safe Harbours or Other Unique Rules p.182 11.1 Transfer Pricing Safe Harbours p.182 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.182 11.3 Unique Transfer Pricing Rules or Practices p.182 11.4 Financial Transactions p.183 12. Co-Ordination With Customs Valuation p.183 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.183 13. Controversy Process p.183 13.1 Options and Requirements in Transfer Pricing Controversies p.183 14. Judicial Precedent p.185 14.1 Judicial Precedent on Transfer Pricing p.185 14.2 Significant Court Rulings p.185 15. Foreign Payment Restrictions p.187 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.187 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.187 15.3 Effects of Other Countries’ Legal Restrictions p.187 16. Transparency and Confidentiality p.187 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.187 16.2 Use of “Secret Comparables” p.187
166 CHAMBERS.COM
Powered by FlippingBook