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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.
October 2015
OECD Releases Final BEPS Reports
China’s SAT Issues Draft Guidance on Transfer Pricing Rules and BEPS Initiatives
US Tax Court’s Altera Decision Raises Broader Questions
Netherlands Introduces Draft Legislation on Country-by-Country Reporting and Transfer Pricing Documentation
IRS Issues Temporary Regulations on Coordination between Sections 482 and 367
IRS Releases Advance Pricing Agreement Revenue Procedure
IRS Releases New Competent Authority Revenue Procedure
October 2015
Archive
August 2015
US Tax Court Invalidates Cost Sharing Rule in Altera Decision
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