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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- Hong Kong to introduce statutory transfer pricing regime
- Transfer pricing implications of India’s Union Budget 2018
- International tax implications of US tax reform
- Indonesia releases implementation regulation on country-by-country reports
- Brazil’s CbC reporting requirements for exchange relationships activated after 2017
- IRS issues directives that bring changes to audits of transfer pricing issues
- OECD updates Model Tax Convention
- Australian tax authorities issue final compliance approach for cross-border related-party debt funding
- Kazakhstan introduces CbC reporting, master/local file documentation requirements
- IRS substantially increases advance pricing agreement user fees