Arm's Length Standard

News

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.

Explore Content

Subscribe to receive Arm's Length Standard directly via email.

Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.

October 2015

OECD Releases Final BEPS Reports

China’s SAT Issues Draft Guidance on Transfer Pricing Rules and BEPS Initiatives

US Tax Court’s Altera Decision Raises Broader Questions

Netherlands Introduces Draft Legislation on Country-by-Country Reporting and Transfer Pricing Documentation

IRS Issues Temporary Regulations on Coordination between Sections 482 and 367

IRS Releases Advance Pricing Agreement Revenue Procedure

IRS Releases New Competent Authority Revenue Procedure

October 2015

Archive

August 2015
US Tax Court Invalidates Cost Sharing Rule in Altera Decision

June 2015
OECD Issues Country-by-Country Reporting Implementation Package

April 2015
China’s SAT Releases New Bulletin to Strengthen Transfer Pricing Administration on Intragroup Outbound Charges

February 2015
OECD Issues Guidance on CbC Reporting Implementation

January 2015 (Special Edition)
OECD Issues BEPS Transfer Pricing Discussion Drafts

December 2014 / January 2015
OECD Issues Discussion Draft on Low-Value-Adding Intragroup Services

Did you find this useful?