This book aims at explaining principles of Transfer Pricing contained in Indian Law, OECD Guidelines and Case Laws by Indian and Foreign Courts. The Present Publication, authored by D.P. Mittal, is the latest edition, with the following noteworthy features: This book focuses on the main issues of principle that arise in the transfer pricing area. It analyses the methods for evaluating whether conditions of commercial and financial relation within the MNE, satisfy the arm’s length principle and the practical applications of Transfer Pricing methods This book extensively and comprehensively deals with the following: o Comparability and degree of comparability and comparable adjustments o Methodologies, their salient features, selection of most reliable method, comparables and adjustments o Intangible Property o Intra-Group Services o Cost Contribution Agreement o Business Re-structuring o Safe Harbour o Advance Price-Agreements o International Transactions and Specified Domestic Transactions o Associated Enterprises o Documentation o Determination of ALP and Computation of Income o Penalties for Non-Compliance o Interpretative Principles