1. Taxman books;
2. First hand Industry Experience, PwC/KPMG/Deloitte/EY website;
3. ICAI guidelines;
4. Income Tax department of India - http://www.incometaxindia.gov.in/Pages/international-taxation/transfer-pricing.aspx;
5. Income Tax Department's compilation of Transfer Pricing Rules;
6. Domestic Transfer Pricing Overview;
7. Several websites provide overviews of transfer pricing regulations by country, such as the Country References on the TP analytics website;
8. OECD (2010), OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, OECD Publishing;
9. Transfer pricing and developing countries, 15. July 2011;
10. Implementation Measures of Special Tax Adjustment (Trial), Guo Shui Fa (2009) No. 2 [Circular 2, as revised] issued by the State Administration of Taxation of the Peoples Republic of China, in Chinese. English translations are available from most of the major accounting firms, and vary slightly. See, e.g., KPMG's version of the complete circular. Hereafter referred to as the Circular or China Circular 2 Art. xx, where xx is the article number of Circular 2.