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.

April 2020

  • Respond, recover, and thrive: Transfer pricing considerations in the time of COVID-19
  • COVID-19’s impact on transfer pricing in Japan
  • 2019 US APA Report shows continued strong interest in APAs
  • OECD releases report on transfer pricing of financial transactions
  • Canada cancels transfer pricing circular
  • Belgium publishes new transfer pricing circular letter
  • OECD releases public consultation document on 2020 review of country-by-country reporting practices
  • Belgium gets ready for 2020 transfer pricing audit cycle
  • Turkey adopts OECD transfer pricing reporting standards
  • Transfer pricing in financial services: The outlook for 2020 and beyond
  • Transfer pricing analysis of vertically integrated companies
April 2020

Archive

February 2020
OECD’s Inclusive Framework renews commitment to efforts to address tax challenges from digitalization of economy

December 2019
OECD releases consultation document on global anti-base erosion proposal

October 2019
OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy

August 2019
Ninth Circuit Court of Appeals reverses Tax Court in Altera

June 2019
OECD releases program to develop consensus solution to tax challenges arising from digital economy

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