Arm's Length Standard

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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.

August 2015

US Tax Court Invalidates Cost Sharing Rule in <i>Altera</i> Decision

OECD Provides Update on Transfer Pricing Issues at July Public Consultation

Australian Taxation Office Issues Guidance on APAs

China Issues Regulations on Cost Sharing Agreements

Spain Issues New Corporate Income Tax Regulations, Including CbC Reporting Requirements

WCO Publishes Guide to Customs Valuation and Transfer Pricing

UK Tribunal Finds for Tax Authorities in Derivatives Case with Transfer Pricing Implications

August 2015

Archive

June 2015
OECD Issues Country-by-Country Reporting Implementation Package

April 2015
China’s SAT Releases New Bulletin to Strengthen Transfer Pricing Administration on Intragroup Outbound Charges

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

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