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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.

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

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Arm's Length Standard: August/September 2014

OECD on Track to Deliver New Guidance on Intangibles, Documentation

India’s 2014 Budget Includes Transfer Pricing Proposals

France Postpones Due Date of New Transfer Pricing Documentation

US Multistate Tax Commission Continues to Explore Transfer Pricing

Netherlands Updates Decrees on APA and ATR Practice, Foreign Investor Desk, and Substance Requirements

Finnish Court Clarifies Scope of Transfer Pricing Statute

Albania Enacts Transfer Pricing Rules

Tanzania Introduces Transfer Pricing Regulations

Greece Clarifies Transfer Pricing Documentation Rules

August/September 2014

Archive

June/July 2014
OECD BEPS Transfer Pricing Deliverables on Track for September G20 Review and Approval

April/May 2014
OECD Updates Transfer Pricing Documentation Proposal

February/March 2014
The OECD’s Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: A work in progress

February 3, 2014 (Special Edition)
The OECD’s Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: A work in progress

December 2013 / January 2014
IRS Releases Proposed Updates to Competent Authority and Advance Pricing Agreement Revenue Procedures

October/November 2013
India Issues Final Safe Harbour Rules

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