ARTICLE · 16 OCTOBER 2026
Unlocking Indian Transfer Pricing Safe Harbour Regime
Aurtus provides comprehensive tax and advisory services spanning direct tax, indirect tax, and international tax matters. Their expertise includes transaction structuring, M&A assistance, IPO advisory, GST compliance, transfer pricing, and specialized services for family offices and GIFT IFSC setups. The firm offers end-to-end solutions for corporate tax planning, dispute resolution, and regulatory compliance across domestic and cross-border transactions.
Foreword
As they say, better late than never!
India announced its Safe Harbour Rules in 2013 with much euphoria, but in reality, the Rules never found takers, given the cumbersome manual process and unrealistically high margin expectations. The margins were rationalised significantly in 2017, yet even that did not materially change perception amongst taxpayers. Also, while the Advance Pricing Agreement (APA) programme received wide acceptance, the Safe Harbour regime did not achieve its intended purpose, and there had been long-standing demands for its complete overhaul. With India’s significant push towards Global Capability Centres (GCCs), a workable Safe Harbour was the missing piece of the jigsaw
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
View source