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<h1>Safe harbour rules define qualifying transactions and measurement metrics for transfer pricing compliance under specified definitions.</h1> Safe harbour definitions set eligibility and measurement rules for transfer pricing: qualified accountant criteria for cost certification; detailed scopes for contract research and development, software and IT/knowledge services; classification of low value-adding intra-group services and core/non-core components; comprehensive employee cost and prescribed inclusions/exclusions for operating expense and operating revenue; a defined operating profit margin metric; and transactional definitions for intra-group loan and corporate guarantee that limit applicable financing arrangements.