Regulation Reference
The regulation reference, provision by provision
Three hubs, one standard: India's transfer pricing law, US Treasury Regulation 1.482 and the OECD Guidelines, each read in the order the compliance year runs, with the provisions practitioners cite flagged.
India TP Regulation Reference
The Indian transfer pricing law provision by provision: section 92, Rule 10D/10E, Rule 10(3)(d), the documentation penalty stack and section 92F.
Browse hubUS Treasury Regulation 1.482
Treas. Reg. Section 1.482 section by section: general principles, price adjustments, the five methods and the uncontrolled-goods/services routes.
Browse hubOECD Transfer Pricing Guidelines
The OECD Guidelines topic by topic (2017/2022 edition): the ALP, method selection, comparability, the five method families, intangibles, services, financials, restructuring, range statistics and documentation.
Browse hubBrowse other sections
Go from reference to finished study
Quartyl applies the method, PLI and screening steps above automatically — with a recorded reason for every comparable.