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.
- OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy
- Australian Federal Court agrees with taxpayer in court challenge to transfer pricing adjustments
- US Court of Appeals affirms Tax Court decision in Amazon
- OECD’s newly released 2018 MAP statistics indicate total number of cases continues to increase
- Denmark will allow reopening of old tax years following transfer pricing ruling
- Ireland’s Department of Finance issues draft transfer pricing legislation
- Panama establishes regulatory framework for country-by-country report
- Saudi Arabia starts requesting transfer pricing documentation
- Denmark proposed legislation would amend transfer pricing rules
- Australia issues guidance on nonresident-owned mobile offshore drilling units in Australian waters
- Financial services transfer pricing: Bringing the tax dimension of banking reforms into focus
- Bulgaria introduces mandatory transfer pricing documentation rules
- Israel updates transfer pricing declaration form, but taxpayers may opt not to use it for 2018 reporting