India/International - Is It Time To Anchor Intra-Group Services in the Safe Harbour?
- A. (Ajit) Kumar Jain
- International Transfer Pricing Journal, 2014 (Volume 21), No 6
- 23 October 2014
The author considers transfer pricing provisions in Finance Bill 2014, specifically with regard to safe harbours for intra-group services. The treatment of safe harbours for intra-group services in India is also compared with that in several other countries.