CA Sunitha Suri
Sunitha is a Chartered Accountant with over 10 years’ experience in international taxation
She is also a Cost and Management Accountant (India) and Cost Management Accountant (UK)
She has co-authored the chapter ’Dispute Resolution’ in the book ‘Transfer Pricing Law and Practice in India’ by Deloitte
Prepared a paper on ‘Transfer pricing implications on Group Employee Stock Option Plan’
Handled responses to tax queries for to the column ‘Your taxes’ in the newspaper ‘Hindu Business Line’ for over a year
She has conducted seminar and training sessions on ‘International tax’ and ‘Transfer Pricing’
Economic analysis – Transfer Pricing Characterization of the transacting parties For applying the above methods, following factors needs to be analyzed with respect to the transactionsSpecific characteristic …
FAR Analysis – Transfer Pricing Functional, asset and risk analysis is often referred to as FAR analysis.When transactions between the AEs are examined for the purpose …
Determination of ALP – Transfer Pricing Rule 10C deals with the determination of most appropriate method. Under this Rule, the method is best suited to the …
Returns, Audit and other miscellaneous provisions – Transfer pricing Records to be maintained Each person who has entered into international transaction has to maintain certain information and …
Transfer pricing audit cycle Reference to Transfer Pricing Officer Section 92CA provides for procedure for reference to a Transfer Pricing Officer (‘TPO’) of any issue relating to …
Transfer pricing adjustment and consequence Transfer pricing adjustment If the transaction price is not within the ALP range or the tolerance band and if adopting ALP would …