Eastern Law House Transfer Pricing Disputes and Disputes Resolution Mechanisms by Shubhangi Bajaj Bag Edition 2023

Transfer pricing law in India, ever since its enactment in 2001 has been continuously evolving due to complexities of international transactions and transfer pricing policy pursued by multinational corporations carrying on business in different countries. The book makes an effort to find out how transfer pricing is used as a tool for tax avoidance in the modern era of globalization. It makes us understand the concept of transfer pricing and explore how nations are drainded their legitimate revenue of MNEs.

The journey of implementing transfer pricing legislation has chronicled in this book.  It describes and analyses the casues of transfer pricing disputes in India in great depth. It also delas with specific dispute resolution mechanisms, such as the Dispute Resolution panel, advance pricing agreements, sale Harbor Rules, and Mutual Agreement Procedure and their applicablity to the contemporaneous problem of trabsfer pricing has also been thoroughly examined in the book. The critical analyses of existing provisions and mechanisms for dispute resolution, be it through litigation reconciliation or mitigation, have underlined the need to strenghten the mechanism and also the scope for introduction of further mechanisms for bringing elements of certainty as well as efficiency in dispute resolution mechanism.