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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August 2016

  • China’s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation
  • United States issues final country-by-country reporting regulations
  • OECD releases discussion draft on revised guidance on profit splits
  • Belgium finalizes mandatory transfer pricing reporting requirements
  • OECD issues additional guidance on CbC reporting
  • Ireland introduces bilateral APA program
  • OECD approves incorporation of BEPS amendments into transfer pricing guidelines
  • In Medtronic, US Tax Court rules against IRS’s use of CPM, applies CUT method
  • European Union’s CbC reporting directive enters into effect
  • Indian tribunal rules on adjustments in relation to interest-free loans from foreign parent to Indian subsidiary
August 2016


June 2016
Germany’s draft tax law includes CbC measures

April 2016
IRS files notice of appeal in Altera case

February 2015
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

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