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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.
Arm's Length Standard: October/November 2014
BEPS Action Plan Item 13: The New Documentation Standard and Implications for the Financial Services Industry
Germany Adopts Final Version of Regulation on Attribution of Profits to Permanent Establishments
France Publishes New Transfer Pricing Documentation Form
Czech Tax Authorities Seek Full Disclosure of Related-Party Transactions in Corporate Tax Return
Singapore Releases Proposed New Guidelines on Transfer Pricing Documentation
Marzen judgment: A significant addition to Canadian transfer pricing jurisprudence
October/November 2014
Archive
September 2014 (Special Edition)
OECD Releases Guidance on Transfer Pricing Issues
August/September 2014
OECD on Track to Deliver New Guidance on Intangibles, Documentation
June/July 2014
OECD BEPS Transfer Pricing Deliverables on Track for September G20 Review and Approval
April/May 2014
OECD Updates Transfer Pricing Documentation Proposal
February/March 2014
The OECD’s Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: A work in progress
February 3, 2014 (Special Edition)
The OECD’s Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: A work in progress
December 2013 / January 2014
IRS Releases Proposed Updates to Competent Authority and Advance Pricing Agreement Revenue Procedures