Due to globalization of economy, commercial transactions between the different parts of the multinational groups may not be subject to the same market forces shaping relations between the two independent firms. Transfer price is a price which represents the value of good; or services between independently operating units of an organisation. But, the expression “transfer pricing” generally refers to prices of transactions between associated enterprises which may take place under conditions differing from those taking place between independent enterprises. It refers to the value attached to transfers of goods, services and technology between related entities. It also refers to the value attached to transfers between unrelated parties which are controlled by a common entity.
Frequently Asked Questions
- Consultancy – On implications of various provisions of the Foreign Exchange Management Act, 1999 (FEMA).
- Planning – To plan the matters/transactions/projects/agreements involving FEMA
- Collaborations In/ Outside India – Requirements of FEMA and its compliance
- Investments Outside India (Overseas Investments) – Requirements of FEMA and its compliance
- Investments By Foreign Enterprises, Foreign Residents in India (FDI) – FEMA law procedures and their compliance
- Non Resident Indians (NRI)/Persons of Indian origin (PIO) – Privileges and obligations under FEMA
- FIPB (Foreign Investment Promotion Board) – Professional services in the field of obtaining FIPB approval for FDI
- External commercial Borrowings( ECB) – Law Procedures and Compliance
- Investment in Real Estate Sector through FDI and investment by NRI/ PIO in Real Estate sector – Law procedure and compliance
- Residential status of Individuals – Law, procedure and compliance
- Reserve bank Of India – Professional services in the field of obtaining permission under various provisions of FEMA, Filing of Intimations, Statutory Forms & Returns
- Statutory Compliances – As per Requirements of FEMA and their compliance
- Taxation – Of foreign enterprises, opinion, consultancy and compliance
- International Transactions covered under FEMA – Implications of Transfer pricing law and Double Taxation Agreements(DTA)
Professional services for obtaining Import – Export Code ( IEC ) from DGFT
This can be determined either by actually adding the two divisional earnings ($30 + $30 = $60) together or by subtracting all own expenses from total sales ($90 – $30 – $20 = $40). You'll notice that Division A will bring $1 more benefit with every $1 rise in the sale price and Division B will receive $1 less.
- Comparable uncontrolled price (CUP) method.
- Resale price method.
- Cost-plus method.
- Transactional net margin method (TNMM).
- Transactional profit split method.
We AVS & ASSOCIATES Chartered Accountants has well-structure plan for documentation and certification/audit procedure under Transfer Pricing Law in India. Our services include:
2. Legal Opinion
4. TP Audit
5. Computation of Arm Length Price
Why Select Us?
Our foremost priority is to provide Instant Support and are always very particular on adherence of timely delivery so that you don’t miss out on deadline. We have worked with some most time strict clients and we have never missed our target. Our one thumb rule says that “If we miss a deadline we are out”. Accounts and Finance function need always alert eagle eye approach!
Our prices are most reasonable and under budget that you never realize any cost burden in your organization in comparison of value addition we bring in. We believe in adoption of your business first and fee shall take care of itself mantra. We never bill for disappointment and take ownership. It is how we like to be treated and that is how our customers are served.
We at AVS & Associates only recruit experienced, skilled professionals who have proven expertise in their field. With a diverse Team of Chartered Accountants, Company Secretaries, Lawyers, and various other consultants on board, we offer end to end financial and legal service under one roof saving time and energy and bring synergy effect between various functions.
Having over 20+ years experience in the leadership team ensure we maintain highest ethical standards and never go out of trust with you. We always believe in long term relationship with our clients hence integrity is something we value the most. We ensure transparency in communication, service and cost. Our specialized experts helps in maintaining high quality.