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TABLE OF CONTENTS
| ITTPGL0100 | CHAPTER I | PRELIMINARY | ||
| ITTPGL0200 | CHAPTER II | THE ARM'S LENGTH PRINCIPLE | with effect from 15 July 2017 | |
| ITTPGL020100 | 2.1 | Meaning of Arm's Length Principle | ||
| ITTPGL020200 | 2.2 | Guidance in Applying the Arm's Length Principle | ||
| ITTPGL020300 | 2.3 | Comparability Analysis | ||
| ITTPGL020400 | 2.4 | Factors Determining Comparability | ||
| ITTPGL020500 | 2.5 | Comparability Adjustment | ||
| ITTPGL0300 | CHAPTER III | TRANSFER PRICING METHODOLOGIES | ||
| ITTPGL0400 | CHAPTER IV | COMPARABILITY ANALYSIS | ||
| ITTPGL0500 | CHAPTER V | BUSINESS RESTRUCTURING | ||
| ITTPGL0600 | CHAPTER VI | INTRAGROUP SERVICES | ||
| ITTPGL0700 | CHAPTER VII | COST CONTRIBUTION ARRANGEMENT | ||
| ITTPGL0800 | CHAPTER VIII | INTANGIBLES | with effect from 15 July 2017 | |
| ITTPGL080100 | 8.1 | Identifying Intangibles | ||
| ITTPGL080200 | 8.2 | Ownership Of Intangibles And Analysing Transactions Involving Development, Enhancement, Maintenance, Protection And Exploitation Of Intangibles (Dempe) | ||
| ITTPGL080300 | 8.3 | Transactions Involving The Use Or Transfer Of Intangibles | ||
| ITTPGL080400 | 8.4 | Supplemental Guidance For Determining Arm's Length Conditions In Cases Involving Intangibles | ||
| ITTPGL0900 | CHAPTER IX | INTRAGROUP FINANCING | ||
| ITTPGL10000 | CHAPTER X | COMMODITY TRANSACTIONS | with effect from 15 July 2017 | |
| ITTPGL11000 | CHAPTER XI | DOCUMENTATIONS | with effect from 15 July 2017 | |
| 11.1 | Retention of Records | |||
| 11.2 | Transfer Pricing Documentation * a new amendment in para 11.2.3 | |||
| 11.3 | Penalty * a new amendment in para 11.3.5 | |||
| APPENDIX A | ||||
| GLOSSARY | ||||
