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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April 2016

  • IRS files notice of appeal in Altera case
  • UK issues country-by-country reporting regulations
  • Italy introduces country-by-country reporting requirement
  • Canada announces proposed country-by-country reporting requirements
  • US Tax Court rules for IRS on question of aggregation in transfer pricing adjustment
  • Belarus refines transfer pricing regulations
  • IRS issues international practice units on transfer pricing topics
  • Irish Revenue Announce Formal APA Program
  • IRS Releases Annual APA Report
  • Turkey proposes adoption of country-by-country reporting requirement
  • Portugal introduces country-by-country reporting requirement
  • Romania introduces significant amendments to transfer pricing rules
April 2016


February 2016
US issues country-by-country reporting regulations

December 2015
Australian court rules in favor of tax authorities in Chevron transfer pricing case

October 2015
OECD Releases Final BEPS Reports

August 2015
US Tax Court Invalidates Cost Sharing Rule in Altera Decision

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

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