Arm's Length Standard


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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October 2019

  • OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy
  • Australian Federal Court agrees with taxpayer in court challenge to transfer pricing adjustments
  • US Court of Appeals affirms Tax Court decision in Amazon
  • OECD’s newly released 2018 MAP statistics indicate total number of cases continues to increase
  • Denmark will allow reopening of old tax years following transfer pricing ruling
  • Ireland’s Department of Finance issues draft transfer pricing legislation
  • Panama establishes regulatory framework for country-by-country report
  • Saudi Arabia starts requesting transfer pricing documentation
  • Denmark proposed legislation would amend transfer pricing rules
  • Australia issues guidance on nonresident-owned mobile offshore drilling units in Australian waters
  • Financial services transfer pricing: Bringing the tax dimension of banking reforms into focus
  • Bulgaria introduces mandatory transfer pricing documentation rules
  • Israel updates transfer pricing declaration form, but taxpayers may opt not to use it for 2018 reporting
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