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.
- IRS issues final section 367(a) and (d) regulations
- Indonesia releases legislation for new documentation requirement including master file/local file and country-by-country reporting
- IRS releases guidance on voluntary filing of CbC report for early reporting periods
- Chile introduces country-by-country reporting requirement
- Singapore releases updates to transfer pricing guidelines
- Colombia’s tax reform brings changes to transfer pricing regime
- Malaysia introduces country-by-country reporting rules
- Ukraine introduces changes to transfer pricing legislation
OECD issues additional guidance on CbC reporting
Denmark issues final statutory order on country-by-country reporting
China’s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation
Germany’s draft tax law includes CbC measures
IRS files notice of appeal in Altera case