Chapter
Transfer Pricing & General Anti Avoidance Rules “GAAR”
Advanced Direct Tax Laws & Practice (Elective Paper 4.5)
10 topics
- Introduction & Concept of Arm’s Length Price
- International and Specified Domestic Transaction
- Transfer Pricing Methods
- Advance Pricing Agreement & Roll Back Provision
- Documentation and Return
- Basic concept of GAAR
- Impermissible avoidance arrangement
- Arrangement to lack commercial substance
- Application of GAAR Rule
- GAAR v/s SAAR