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Arm's Length Standard

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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: February/March 2014


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

Netherlands Publishes New Transfer Pricing Decree

Greece Issues Procedure for Negotiation of Advance Pricing Agreements

France Enacts Additional Documentation Requirements

Vietnam Issues Guidance on APAs

Colombia Issues Transfer Pricing Regulations

Deloitte to Host IRS Director of Transfer Pricing Operations

February/March 2014

Archive

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

June/July 2013
OECD Releases Draft Handbook on Transfer Pricing Risk Assessment

April/May 2013
OECD Releases First Base Erosion and Profit Shifting Report

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