News & Media 7th Apr 2026
Our Partner, Rahul Charkha a shares his insight in Business Standard, “APAs to stay relevant despite expanded safe harbour regime: Experts.”
He highlighted that looking ahead, APAs are likely to remain the preferred route for large and complex businesses, especially those with significant cross-border transactions or a history of transfer pricing disputes, where the benefits of customisation and multi-jurisdictional certainty outweigh higher setup costs. At the same time, the enhanced safe harbour regime is likely to attract small- and mid-sized captive units that fall within the eligible IT/ITES categories and turnover thresholds, and may also be used by larger groups for low-risk routine operations.
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