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of <h1>Safe harbour rules allow Board to set conditions for tax authorities to accept declared cross-border prices or income</h1> The statute permits the Board to prescribe safe harbour rules such that the determination of specified cross-border income or the arm's-length price shall be governed by those rules. The Board may make rules defining circumstances in which tax authorities will accept the transfer price or deemed income declared by the taxpayer. The provision thereby enables administrative certainty by allowing taxpayers meeting safe harbour conditions to have their declared prices or income accepted by the authorities.
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