Arm's Length Standard
Global views within reach.
Arm's Length Standard is a bulletin of transfer pricing developments written by professionals of the member firms of Deloitte. The newsletter covers transfer pricing developments worldwide.
- Ninth Circuit Court of Appeals reverses Tax Court in Altera
- Argentina extends transfer pricing due dates
- Portugal approves new transfer pricing rules
- Botswana introduces transfer pricing regulations
- Belgian Ministry of Finance publishes guidance on CbC reporting correction procedures
- IRS to resume examining stock-based compensation issues
- Australia’s tax authorities rule that transfer pricing provisions override debt-equity rules
- Saudi Arabian tax authorities provide transfer pricing guidance during workshop
OECD releases new edition of transfer pricing guidelines
Australia’s new penalty laws for CbC reporting and an update on its implementation approach
US Tax Court sides with Amazon in intangibles transfer case
IRS issues final section 367(a) and (d) regulations
OECD issues additional guidance on CbC reporting