CA Final International Taxation - Transfer Pricing

Table of Contents

Basics of Transfer Pricing

Lecture 1 - What is Transfer pricing - Meaning and Objectives
Lecture 2 - Transfer Pricing Concept

Lecture 3 - Transfer Pricing Example
Lecture 4 - Examples on Common Transactions between Non residents
Lecture 5 - Transfer Pricing Law - Finance Act 2001 - Pre and Post 2001
Lecture 6 - Introduction of Transfer Pricing Law
Lecture 7 - Cost Allocation or apportionment between Associated Enterprises

Arm Length Price and Associated Enterprises

Lecture 8 - Section 92 - Arm Length Price
Lecture 9 - Base Erosion Concept

Lecture 10 - Example on Base Erosion Concept

Lecture 11 - Associated Enterprises - Meaning and definition

Deemed Associated Enterprises - Transfer Pricing

Lecture 12 - Concept of Deemed Enterprise Transfer Pricing
Lecture 13 - Deemed Associated Enterprises - Case i to iii

Lecture 14 - Deemed Associated Enterprises - Case iv to vi
Lecture 15 - Deemed Associated Enterprises - Case vi
Lecture 16 - Deemed Associated Enterprises - Clause vii to ix
Lecture 17 - Deemed Associated Enterprises - Clause x
Lecture 18 - Deemed Associated Enterprises - Section 92A(2) - Remaining clauses

International Transaction - Transfer Pricing

Lecture 19 - Examples on Associated Enterprise
Lecture 20 - International Transaction - Meaning

Lecture 21 - Example on International Transaction - Transfer Pricing
Lecture 22 - International Transaction Part 2
Lecture 23 - Deemed International Transaction
Lecture 24 - More Examples on International Transaction

ALP and CUP Method - Transfer Pricing

Lecture 25 - Arm's Length Principle Meaning
Lecture 26 - Arm's Length Price Meaning - Section 92F of Income Tax Act 1961

Lecture 27 - Computation of Arm's Length Price
Lecture 28 - Introduction to Comparable Uncontrolled Price Method
Lecture 29 - Steps in Comparable Uncontrolled Price Method
Lecture 30 - Examples on Comparable Uncontrolled Price - Part 1
Lecture 31 - Examples on Comparable Uncontrolled Price - Part 2

RPM, CPM, TNMM - Transfer Pricing

Lecture 32 - Resale Price Method with Examples
Lecture 33 - Cost Plus Method and Profit Split Method

Lecture 34 - Transactional Net Margin Method in Transfer pricing - (TNMM)
Lecture 35 - Other Method, MAM determination, Tested Party etc

Range and TP documentation - Transfer Pricing

Lecture 36 - Transfer Pricing Range Concept - Single and Multiple Year data (Part1)
Lecture 37 - Range Concept (Part 2)
Lecture 38 - Range Manner of Assigning Weight
Lecture 39 - Functions, Asset and Risk Analysis - FAR analysis and its components (Part 1)
Lecture 40 - Functions, Asset and Risk Analysis - FAR analysis and its components (Part 2) and Documentation
Lecture 41 - Transfer Pricing Documentation
Lecture 42 - Country By Country Reporting - CBC Reporting

Specified Domestic Transaction (SDT) - Transfer Pricing

Lecture 43 - Specified Domestic Transaction
Lecture 44 - Applicability of International transaction provisions
Lecture 45 - Remaining provisions of Specified Domestic Transaction

Transfer Pricing Assessment

Lecture 46 - Power of AO to ascertain ALP and reference to the TPO
Lecture 47 - Secondary Adjustment in Transfer Pricing
Lecture 48 - Time limit for completion of Assessment
Lecture 49 - Dispute Resolutions in Transfer pricing

Safe Harbor - Transfer Pricing

Lecture 50 - Safe Harbour Provisions for International Transactions
Lecture 51 - Safe Harbour Provisions
Lecture 52 - Example on Safe Harbour and AO jurisdiction under TP to be broken into two parts
Lecture 53 - Domestic Safe Harbor Rules Introduction
Lecture 54 - Domestic Safe Harbor Rules (Part 2)

Advance Pricing Agreement (APA) - Transfer Pricing

Lecture 55 - What is an APA, Type of APA - Unilateral and Bilateral, Requirement, Advantages of APA
Lecture 56 - Consequences of Declaration of an APA as void AB Initio - Section 92CC
Lecture 57 - Process of APA and terms of APA - Transfer Pricing
Lecture 58 - Furnishing of Return, Revision and Cancellation of an APA
Lecture 59 - Roll back provisions in Advance Pricing Agreement
Lecture 60 - Roll back provisions in Advance Pricing Agreement (Part 2)

Mutual Agreement Procedure (MAP) - Transfer Pricing

Lecture 61 - Mutual Agreement Procedure

Transfer Pricing Miscellaneous

Lecture 62 - Notified Jurisdiction Area - Section 94A
Lecture 63 - Example on Notified Jurisdiction Area
Lecture 64 - Section 94B and Section 93

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