News
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: September 2014 (Special Edition)
OECD Releases Guidance on Transfer Pricing Issues
OECD Chapter I Release: Important Guidance on Location-Specific Advantages and Passive Association
OECD Release on Transfer Pricing Documentation: The New Global Standard
OECD Release on Intangibles: Many Issues Unanswered
Archive
August/September 2014
OECD on Track to Deliver New Guidance on Intangibles, Documentation
June/July 2014
OECD BEPS Transfer Pricing Deliverables on Track for September G20 Review and Approval
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