TY  - GEN
AU  - VISHWANATHAN, ASWIN
AU  - SHAH, DHINAL
TI  - Indian safe harbour rules: An analysis
PY  - 2013///
KW  - TAXATION
N2  - Transfer pricing is often identified as one of the most serious tax issues facing corporates in India. In the face of growing uncertainty and litigation, the government's announcement of safe harbour rules has been wecomed by all quarters. These rules, first released as draft in August 2013, have been further refined to reflect representations made by various stakeholders
ER  -