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.