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SKP Wish List on Transfer Pricing - Budget 2013-2014

Feb 25 2013, 18:26   |   By SME Mentor

Transfer Pricing

Safe Harbour Provisions should be introduced. Despite the enabling provisions announced in the Finance Bill 2010, the rules are yet to be notified. A safe harbour mechanism would provide a measure of predictability as well as continuity for all participating organisations. It would eliminate the possibility of litigation between taxpayers and the income tax authorities. Further, it would reduce the administrative burden and ease compliance for taxpayers.

 

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SKP Wish List on Transfer Pricing - Budget 2013-2014
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