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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