India - New Safe Harbour Rules for Intra-Group Loans and Guarantees: How Safe Is the New Harbour?
- S.K. Bilaney
- Derivatives & Financial Instruments, 2017 (Volume 19), No 6
- 6 November 2017
The Indian government has recently amended the safe harbour rules relating to intra-group loans and guarantees. The analysis of these rules clearly indicates the intent of the Indian government to reduce transfer pricing litigation and provide certainty to taxpayers regarding their transfer pricing positions.