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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.
- 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
Germany’s draft tax law includes CbC measures
IRS files notice of appeal in Altera case
US issues country-by-country reporting regulations
Australian court rules in favor of tax authorities in Chevron transfer pricing case
OECD Releases Final BEPS Reports