Arm's Length Standard


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.

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

Recent newsletters appear below; for older issues, please email a request to

April 2015

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

2014 US APA Report Shows Program Holding Steady

Progress on Competent Authority Cases Results in IRS Acceptance of APA Prefiling Conferences for Bilateral US-India APAs

Mexico Regulations Allow Deduction of Prorated Expenses under Shared Expense Arrangements

Taiwan Releases Amendments to Transfer Pricing Guidelines

Deloitte Delivers Comments on Identification and Importance of Risks at OECD Public Consultation

Russia Enacts New Rules on Interest Deductibility and Application of Transfer Pricing Rules to Loan Transactions

Overview of Georgia’s Transfer Pricing Regulations

April 2015


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

October/November 2014
BEPS Action Plan Item 13: The New Documentation Standard and Implications for the Financial Services Industry

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

Да ли Вам је ово било корисно?