Arm's Length Standard


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.

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October 2016

  • Denmark issues final statutory order on country-by-country reporting
  • France publishes decree on country-by-country reporting
  • Slovakia plans to introduce country-by-country reporting
  • Costa Rica issues guidance on transfer pricing report
  • Taiwan set to commence transfer pricing audits
  • Luxembourg issues draft law on country-by-country reporting
  • Austria’s Transfer Pricing Documentation Act officially published
  • Recent Changes to Turkey’s Transfer Pricing Landscape
  • Mexico amends APA rules
Arm’s Length Standard


August 2016
China’s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation

June 2016
Germany’s draft tax law includes CbC measures

April 2016
IRS files notice of appeal in Altera case

February 2015
US issues country-by-country reporting regulations

December 2015
Australian court rules in favor of tax authorities in Chevron transfer pricing case

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