International Business and Transfer Pricing Concept and Jurisprudence 1st Edition Sep 2025 By S.P Singh & S.C Mishra

International Business and Transfer Pricing Concept and Jurisprudence ( 1st Edition Sep 2025 ) By S.P Singh & S.C Mishra

International Business and Transfer Pricing Concept and Jurisprudence ( 1st Edition Sep 2025 ) By S.P Singh & S.C Mishra

About the Book:

International Business and Transfer Pricing written by Shri S.C. Mishra and edited by Shri S. P. Singh, represents a profound integration of legal principles, economic theories, and judicial precedents spanning global commerce evolution. Structured across six chapters, the book examines international trade from ancient explorations to digital MNEs, intra-group structures, the Arm’s Length Principle with DEMPE analysis, global frameworks from 1928 Revenue Act through BEPS, and India’s regime comparisons.Authored by a distinguished scholar whose “insistence on clarity, structured reasoning, and analytical precision” marked his tenure in the Indian Revenue Service at various senior positions as policy maker and as administrator, this volume reflects lifetime scholarship and professional excellence. This book combines conceptual depth with practical relevance—connecting statutory provisions with business realities while maintaining characteristic brevity. As the editor has noted, it is “a goldmine for students.” This volume is a tribute to Shri Mishra’s intellectual legacy that makes it an essential reading for tax professionals, policymakers, and students.

Key Features:

• In-depth coverage of international business and globalization trends.

• Comprehensive treatment of the Arm’s Length Principle and OECD guidelines.

• Detailed analysis of Indian transfer pricing legislation and case law.

• Practical insights on comparability analysis, functional analysis, and valuation techniques.

• Relevant for both academia and practice in international tax and transfer pricing