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	International Taxation / Transfer Pricing

	Transfer pricing is simply the act of pricing of goods and services or intangibles when the same is given for use or consumption to a related party (e.g. Subsidiary) There can be either Market-based, i.e. equivalent to what is being charged in the outside market for similar goods, or it can be non-market based. Importantly, two-thirds of the managers say their transfer pricing is non-market based.

	The Indian landscape is also witnessing change, with safe harbour rules and advance pricing arrangements on the cards and MAP evolving as an alternate dispute resolution mechanism. The Transfer pricing Regulations (TPR) were introduced in India vide the Finance Act, 2001 by substitution of the existing 92 and introduction of new sections 92A to 92F in the Income Tax Act ('Ac') and relevant rules 10A to 10E in the Income Tax Rules, 1962.

	Role of Shah & Taparia:
	Advise on drafting of transfer pricing arrangements between group entities. Analysis of the transactions between group entities from arms length point of view. Transfer Pricing Documentations. Transfer pricing audit and submission of Form 3CEB to Transfer pricing officer.