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.
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![](https://nangia.com/storage/2018/01/budget-2018-with-nangia-advisor.jpg)
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![budget expectations](https://nangia.com/storage/2018/01/advisorsvideo-series-tax-and-transfer-pricing-budget-expectations-amit-agarwal.jpg)
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