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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- OECD releases new edition of transfer pricing guidelines
- IRS’s determination to cancel Eaton’s APAs was abuse of discretion
- UK country-by-country reporting notification deadline approaches
- Singapore proposes mandatory transfer pricing documentation requirement and penalties
- Greece implements country-by-country reporting requirement
- OECD releases third discussion draft on transactional profit splits
- OECD releases new discussion draft on attribution of profits to PEs
- Kazakhstan releases draft legislation on country-by-country reporting requirements
- Israeli government wins transfer pricing case on sale of IP
- Malaysia introduces master file requirement, other BEPS recommendations
- IRS launches country-by-country reporting web pages
- OECD releases additional implementation guidance on CbC reporting
- France publishes list of partner countries for automatic exchange of CbC information
Australia’s new penalty laws for CbC reporting and an update on its implementation approach
US Tax Court sides with Amazon in intangibles transfer case
IRS issues final section 367(a) and (d) regulations
OECD issues additional guidance on CbC reporting
Denmark issues final statutory order on country-by-country reporting