📘 Transfer Pricing – The Indian Landscape
✒️ Author: Mukesh Butani
📆 Edition: 1st (2021)
🌐 Language: English
🏢 Publisher: Lexis Nexis

Transfer Pricing – The Indian Landscape by Mukesh Butani is a comprehensive and analytical treatise on the evolution, framework, and practice of transfer pricing law in India. Written by one of India’s foremost tax and transfer pricing experts, the book captures the dynamic interplay between international taxation principles, OECD guidelines, and Indian jurisprudence, providing an in-depth understanding of both the legal and economic dimensions of transfer pricing.

Structured to reflect India’s journey since the introduction of transfer pricing regulations in 2001, this book offers clarity on interpretation, compliance, and dispute resolution mechanisms, supported by extensive judicial precedents, CBDT circulars, and global developments. It also delves into BEPS Action Plans, Advance Pricing Agreements (APAs), and the impact of multilateral instruments (MLIs) on cross-border transactions.

Key topics include arm’s length pricing methods, intangibles, intra-group services, financial transactions, and risk allocation models, with insights into the evolving Indian tax administration and judicial outlook.

Designed for tax professionals, lawyers, CFOs, policymakers, and academicians, this work bridges theory and practice, offering strategic guidance for effective transfer pricing compliance and litigation management.

Published by Lexis Nexis, this 1st Edition (2021) stands as an authoritative reference on India’s transfer pricing regime within the global tax landscape.