International Business and Transfer Pricing (Soft Copy) by S C Mishra & S P Singh is a Practice book on Income Tax on Conferenza, priced at ₹1,020 (20% off MRP ₹1,276). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,020 · 20% off
- Course
- Practice
- Subject
- Income Tax

International Business and Transfer Pricing (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Author
- S C Mishra & S P Singh
- Publisher
- Commercial Law Publishers
About this book
International Business and Transfer Pricing: Concepts and Jurisprudence traces how global commerce and transfer pricing rules developed, and connects the statutory provisions to real business situations. It draws on the scholarship of S.C. Mishra, a former member of the Indian Revenue Service, and is edited by S.P. Singh.
At a glance
| Author | S. C. Mishra, edited by S. P. Singh |
| Structure | Six chapters |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- The evolution of international trade, from early exploration-driven exchange to digital multinational enterprises
- Intra-group structures and how multinational enterprises are organised
- The Arm's Length Principle, with DEMPE (Development, Enhancement, Maintenance, Protection and Exploitation) analysis
- Global frameworks from the 1928 Revenue Act through the OECD BEPS initiatives
- Comparison of international frameworks with India's domestic transfer pricing regime
- Judicial jurisprudence, with landmark precedents integrated into the discussion
Who should buy this
- Transfer pricing professionals and international tax advisers
- Corporate tax teams in multinational groups
- Researchers and students who want the concepts and the case law together
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 (Soft Copy)?+
International Business and Transfer Pricing: Concepts and Jurisprudence traces how global commerce and transfer pricing rules developed, and connects the statutory provisions to real business situations. It draws on the scholarship of S.C. Mishra, a former member of the Indian Re
Who is the author of International Business and Transfer Pricing (Soft Copy)?+
S C Mishra & S P Singh (Commercial Law Publishers).
How much does International Business and Transfer Pricing (Soft Copy) cost?+
International Business and Transfer Pricing (Soft Copy) is available for ₹1020 (MRP ₹1276) on Conferenza, with fast delivery.
Which exam is International Business and Transfer Pricing (Soft Copy) for?+
Practice — Income Tax.
Is International Business and Transfer Pricing (Soft Copy) good for self-study of Income Tax?+
International Business and Transfer Pricing (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
International Business and Transfer Pricing (Soft Copy) 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.