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.

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

June 2015

OECD Issues Country-by-Country Reporting Implementation Package

OECD Releases Draft Guidance on Cost Contribution Arrangements

OECD Issues Discussion Draft on Hard-to-Value Intangibles

Thai Cabinet Approves Transfer Pricing Documentation Rules

Poland Introduces Significant Changes to Documentation Requirements

New Zealand Releases Transfer Pricing Focus for 2015 and 2016

India’s CBDT Issues Clarifications on Rollback Provisions of APA Scheme

Bolivia Issues Transfer Pricing Ruling on Documentation Requirements

Italy’s Supreme Court Rules on Interest-Free Related-Party Loans

June 2015


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

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

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