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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.
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Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
April 2015
China’s SAT Releases New Bulletin to Strengthen Transfer Pricing Administration on Intragroup Outbound Charges
2014 US APA Report Shows Program Holding Steady
Progress on Competent Authority Cases Results in IRS Acceptance of APA Prefiling Conferences for Bilateral US-India APAs
Mexico Regulations Allow Deduction of Prorated Expenses under Shared Expense Arrangements
Taiwan Releases Amendments to Transfer Pricing Guidelines
Deloitte Delivers Comments on Identification and Importance of Risks at OECD Public Consultation
Russia Enacts New Rules on Interest Deductibility and Application of Transfer Pricing Rules to Loan Transactions
Overview of Georgia’s Transfer Pricing Regulations
Archive
February 2015
OECD Issues Guidance on CbC Reporting Implementation
January 2015 (Special Edition)
OECD Issues BEPS Transfer Pricing Discussion Drafts
December 2014 / January 2015
OECD Issues Discussion Draft on Low-Value-Adding Intragroup Services
October/November 2014
BEPS Action Plan Item 13: The New Documentation Standard and Implications for the Financial Services Industry
September 2014 (Special Edition)
OECD Releases Guidance on Transfer Pricing Issues
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