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.
- Australia’s new penalty laws for CbC reporting and an update on its implementation approach
- IRS files notice of appeal in Medtronic case
- OECD updates guidance on local filing requirements of country-by-country reports
- Mexico publishes final master file, local file, and CbC report rules
- Australia issues draft risk-assessment framework for related-party financing
- Global Tax Reset: Transfer Pricing Documentation Summary
- Portugal extends deadline for filing CbC notification
- Spain publishes draft order approving new form for reporting related-party and tax haven transactions
- ECOFIN agrees on new directive on tax dispute resolution mechanisms
- Reflections on the Chevron debt financing transfer pricing case – a post-BEPS decision?
- IRS enters into initial country-by-country reporting exchange agreements
- Brazil issues additional guidance on CbC reporting rules
- OECD releases additional guidance on CbC reporting
- John Hughes appointed permanent director of IRS’s Advance Pricing and Mutual Agreement Program
US Tax Court sides with Amazon in intangibles transfer case
IRS issues final section 367(a) and (d) regulations
OECD issues additional guidance on CbC reporting
Denmark issues final statutory order on country-by-country reporting
China’s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation