Arm's Length Standard

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.

Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

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Arm's Length Standard: June/July 2014

OECD BEPS Transfer Pricing Deliverables on Track for September G20 Review and Approval

The Economics of Business Restructuring and Exit Charges

Considering Market Features in Latin America as Part of a Transfer Pricing Analysis

Australia Issues Draft Rulings and Practice Statements on Transfer Pricing Documentation, Reconstruction

Mexico’s Supreme Court Rules on Expenses Incurred from Expense Sharing Agreements with Nonresidents

Singapore Officials Discuss Transfer Pricing Developments, Upcoming Release of New Documentation Guidelines

IRS 2013 Competent Authority Statistics Reveal Increase in Demand, More to Come

Transfer Pricing and ‘High and New Technology Enterprises’ in China: What you need to know

Malaysia Amends Income Tax Return, Adding Question on Transfer Pricing Documentation

Archive

April/May 2014
OECD Updates Transfer Pricing Documentation Proposal

February/March 2014
The OECD’s Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: A work in progress

February 3, 2014 (Special Edition)
The OECD’s Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: A work in progress

December 2013 / January 2014
IRS Releases Proposed Updates to Competent Authority and Advance Pricing Agreement Revenue Procedures

October/November 2013
India Issues Final Safe Harbour Rules

August/September 2013
New OECD Draft on Transfer Pricing Aspects of Intangibles