India - Safe Harbour Rules: Are They Really Safe from a Taxpayer Perspective?
- V. Bhatnagar
- International Transfer Pricing Journal, 2014 (Volume 21), No 1
- 20 January 2014
Indian taxpayers hoped that the safe harbour rules in India would bring a reduction in the documentation burden, as well as the burden of drawn-out litigation. The author considers whether these hopes are realized from a taxpayer perspective, and discusses a way forward from the current state of affairs.