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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.
Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
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Arm's Length Standard: August/September 2014
OECD on Track to Deliver New Guidance on Intangibles, Documentation
India’s 2014 Budget Includes Transfer Pricing Proposals
France Postpones Due Date of New Transfer Pricing Documentation
US Multistate Tax Commission Continues to Explore Transfer Pricing
Netherlands Updates Decrees on APA and ATR Practice, Foreign Investor Desk, and Substance Requirements
Finnish Court Clarifies Scope of Transfer Pricing Statute
Albania Enacts Transfer Pricing Rules
Tanzania Introduces Transfer Pricing Regulations
Greece Clarifies Transfer Pricing Documentation Rules
August/September 2014
Archive
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