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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.
- Japan releases revised transfer pricing administrative guidelines
- India delays due date for filing country-by-country reports by Indian constituent entities of foreign MNEs
- Irish Revenue release guidelines on low-value intragroup services
- Singapore revises guidelines on mandatory transfer pricing documentation
- IRS issues national security modification to country-by-country reporting rules
- 2017 US APA Report shows continued strong interest in APAs
- Ukraine clarifies recent amendments to transfer pricing rules for PEs
- Draft of new measures on the implementation of domestic transfer pricing provisions issued in Italy for public consultation
Hong Kong to introduce statutory transfer pricing regime
India releases final rules on country-by-country reporting and master file
OECD releases additional implementation guidance on CbC reporting and appropriate use of information in CbC reports
OECD releases new edition of transfer pricing guidelines
Australia’s new penalty laws for CbC reporting and an update on its implementation approach