A licence to a directional tool, sold to professionals who will check it. These terms say so plainly rather than burying it, because the alternative is someone relying on it in a way it was never meant to carry.
The safe harbour test is a directional tool. It tells you which of the three transitional CbCR safe harbour tests your figures clear, and shows you the arithmetic so you can check it. It does not produce a filing position, it is not tax advice, and buying a licence does not make me your adviser. You remain responsible for what you file.
This site and the tools on it are operated by Saurabh Satija, a sole proprietor established in India, trading as saurabhsatija.com.
Registered address: TO CONFIRM — the trading address must be completed before the site is submitted for payment-processor review
Contact: hi@saurabhsatija.com
Where you buy a licence through a payment processor acting as merchant of record, that processor is the seller of record for the transaction and your contract for payment is with them. These terms govern your use of the tool itself.
A licence gives one named individual access to the safe harbour test for one year from the date it is issued. It covers:
The price is £195 per year. It is a single seat. You may use it on more than one of your own devices; you may not share the code with colleagues, publish it, or use it to provide a service to third parties.
It is not tax advice. Nothing on this site or in the tool constitutes tax, legal, accounting or financial advice. No adviser–client, fiduciary or professional relationship arises between us because you hold a licence or read anything here.
It is not a filing position. The tool applies published rules to figures you type in. It cannot know whether your figures are drawn from Qualified Financial Statements, whether your CbC Report qualifies, whether a disqualifier applies to you, or whether any of the many facts that bear on your position are as you believe them to be.
It is not my employer's view. I am VP Sales for the UK and Ireland and Global Head of BEPS & Pillar Two at DataTracks. This site is mine, the views on it are mine, and nothing here is published on my employer's behalf or represents its position.
You remain responsible. Verify everything against the authority, and take advice from a qualified adviser, before you file anything or rely on any output.
Every constant the tool uses is checked against a primary source and carries the date it was checked and a grade showing where it came from — OECD text, or an enacting national statute where the OECD text could not be retrieved. That grading is shown on the tool itself, deliberately, so you can see which numbers rest on what.
I take care over this, but the rules move, sources go offline, and I can be wrong. I do not warrant that the data is complete, current or free from error. If you find something wrong, tell me and I will correct it and date the change in the change log.
The safe harbour test runs entirely in your browser. The numbers you enter are not transmitted to this site, not stored anywhere, and not visible to me at any point. Close the tab and they are gone. I could not produce them if asked to, which is the point.
What I do hold is set out in the privacy policy.
Nothing in these terms excludes liability for death or personal injury caused by negligence, for fraud or fraudulent misrepresentation, or for anything else that cannot lawfully be excluded.
Subject to that, and to the fullest extent the law permits: the tool and the data are provided as they are, without warranty of any kind; I am not liable for any tax, penalty, interest, loss of profit, loss of business or indirect or consequential loss arising from your use of either; and my total liability to you in connection with the licence is limited to the fees you paid for it in the twelve months before the claim.
If you are a consumer, you have statutory rights that these terms do not affect.
Everything on this site — the obligation data, the field guides, the tools and the code behind them — is © 2026 Saurabh Satija.
You may quote and cite it freely, with attribution and a link. Each data page carries the citation format. You may not reproduce it in whole or in substantial part, present it as your own, or redistribute the underlying data as a competing product. The embeddable widgets are offered under their own terms on the embed page, free including commercially, on the condition that the attribution link stays visible and followable.
I may revoke a licence without refund if it is shared, published, used to provide a service to third parties, or used to extract the underlying dataset in bulk. I will tell you why first, and if it was a misunderstanding I will reinstate it.
You may stop using the tool at any time. Cancelling stops the next renewal; see the refund policy for what happens to the current term.
If these terms change materially, anyone holding a live licence is told by email before the change takes effect. Continuing to use the tool after that is acceptance.
These terms are governed by the law of India, and its courts have jurisdiction. If you are a consumer resident elsewhere, this does not deprive you of the protection of the mandatory consumer law of the country where you live.
Last updated 7 October 2026. If this changes materially, anyone holding a live licence is told by email before it takes effect.