Arm's Length Standard

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Arm's Length Standard

Global views within reach.

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.

February 2017

  • IRS issues final section 367(a) and (d) regulations
  • Indonesia releases legislation for new documentation requirement including master file/local file and country-by-country reporting
  • IRS releases guidance on voluntary filing of CbC report for early reporting periods
  • Chile introduces country-by-country reporting requirement
  • Singapore releases updates to transfer pricing guidelines
  • Colombia’s tax reform brings changes to transfer pricing regime
  • Malaysia introduces country-by-country reporting rules
  • Ukraine introduces changes to transfer pricing legislation
February 2017

Archive

December 2016
OECD issues additional guidance on CbC reporting

October 2016
Denmark issues final statutory order on country-by-country reporting

August 2016
China’s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation

June 2016
Germany’s draft tax law includes CbC measures

April 2016
IRS files notice of appeal in Altera case

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