The current safe harbour rules to provide certainty of transfer pricing and taxation of captive centres in India are restricted to small centres — and without extending it to high value research-oriented activities. India could attract additional foreign investments in R&D by extending safe harbour rules to all types and sizes of such centres in India. Here is Amit Agarwal, Partner sharing Tax and Transfer Pricing expectations from Budget 2018.
Budget 2018 with Nangia Advisors(Video Series)- Tax and Transfer Pricing Budget Expectations- Amit Agarwal
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