International Business and Transfer Pricing by S C Mishra & S P Singh is a Practice book on Income Tax on Conferenza, priced at ₹1,276 (20% off MRP ₹1,595). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,276 · 20% off
- Course
- Practice
- Subject
- Income Tax
International Business and Transfer Pricing
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Author
- S C Mishra & S P Singh
- Publisher
- Commercial Law Publishers
About this book
Commercial's International Business and Transfer Pricing: Concepts and Jurisprudence, drawing on the scholarship of S.C. Mishra, a former member of the Indian Revenue Service, and edited by S.P. Singh. Six chapters trace international trade from early exchange through to digital multinationals and the transfer pricing rules that now govern them.
At a glance
| Author | S.C. Mishra |
| Editor | S.P. Singh |
| Structure | Six chapters |
| Publisher | Commercial Law Publishers |
What's inside
- The evolution of international trade and the structures of multinational enterprises
- Intra-group structures and the Arm's Length Principle, with DEMPE analysis
- Global frameworks from the 1928 Revenue Act through to the OECD BEPS initiatives
- Comparison of those frameworks with India's domestic transfer pricing regime
- Landmark judicial precedents integrated into the analysis
- Conceptual treatment tied to real-world business situations
Who should buy this
- Transfer pricing practitioners and international tax advisers
- In-house tax teams at multinational groups
- Researchers and students of international taxation
Publisher's description
Structured in six insightful chapters, the book spans the journey of international trade—from ancient exploration-driven exchanges to the modern complexities of digital multinational enterprises. It examines intra-group structures, the Arm’s Length Principle with DEMPE (Development, Enhancement, Maintenance, Protection, and Exploitation) analysis, and global frameworks ranging from the 1928 Revenue Act through BEPS initiatives, alongside comparisons with India’s domestic regime.
Drawing on the lifetime scholarship of Shri S.C. Mishra, a distinguished former member of the Indian Revenue Service, the book reflects his hallmark insistence on clarity, structured reasoning, and analytical precision. Edited by Shri S.P. Singh, the volume balances conceptual depth with practical application, ensuring readers can connect statutory provisions with real-world business challenges.
Key Highlights • Comprehensive Coverage: Six chapters covering the evolution of international trade, MNE structures, transfer pricing principles, and comparative global frameworks. • Arm’s Length Principle & DEMPE: Detailed discussion on application in modern transfer pricing practice. • Historical to Contemporary: From the 1928 Revenue Act to OECD BEPS initiatives and India’s evolving TP regime. • Judicial Jurisprudence: Integration of landmark precedents shaping global and Indian approaches. • Student-Friendly: As noted by the editor, a “goldmine for students” offering clarity and structured reasoning.
Utility
This book is an essential resource for tax professionals, policymakers, academicians, students, and practitioners of international business law. It offers both a conceptual framework and practical insights, making it a reliable guide to navigating the complexities of transfer pricing and global tax jurisprudence.
Frequently asked questions
What is International Business and Transfer Pricing?+
Commercial's International Business and Transfer Pricing: Concepts and Jurisprudence, drawing on the scholarship of S.C. Mishra, a former member of the Indian Revenue Service, and edited by S.P. Singh. Six chapters trace international trade from early exchange through to digital
Who is the author of International Business and Transfer Pricing?+
S C Mishra & S P Singh (Commercial Law Publishers).
How much does International Business and Transfer Pricing cost?+
International Business and Transfer Pricing is available for ₹1276 (MRP ₹1595) on Conferenza, with fast delivery.
Which exam is International Business and Transfer Pricing for?+
Practice — Income Tax.
Is International Business and Transfer Pricing good for self-study of Income Tax?+
International Business and Transfer Pricing is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. International Business and Transfer Pricing by S C Mishra & S P Singh is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is International Business and Transfer Pricing available as a free PDF download?+
International Business and Transfer Pricing is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.