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back to index backASIAtalk January,  2010


An overview of international Safe Harbor provisions and the need for Safe Harbor in India

Objective: Finance (No 2) Act 2009 contains significant proposals with respect to the Indian transfer pricing provisions, one of which is safe harbors. In view of the same, this white paper has been prepared to outline the safe harbor rules prevalent internationally and draw upon the existing international experience and best practices could be drawn upon while contemplating rules for India. This document also consists of general recommendations based on international experience.

To download 52-page report, please click here.

Source: Deloitte India - GAI
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ASIAtalk

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