Transcription of CBDT notifies the much awaited revised Safe …
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CBDT notifies the much awaited revised Safe …
2017 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. CBDT notifies the much awaited revised safe Harbour Rules Background To curb the increasing number of transfer pricing audits and prolonged disputes, the Central Board of Direct Taxes (CBDT) issued the safe Harbour Rules (SHRs) in September 20131. However, the safe harbour programme received a tepid response from taxpayers in India, due to perceived high margins and ambiguity in the classification of services.
© 2017 KPMG, an Indian Registered Partnership and a member firm of the KPMG network of independent member firms affiliated with …
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