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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.
- OECD issues additional guidance on CbC reporting
- China’s SAT issues new rules to improve advance pricing arrangement administration
- Irish Revenue releases updated guidance on country-by-country reporting
- IRS announces position on unilateral APA applications by Mexican maquiladoras
- Deadlines to preserve taxpayer rights to request competent authority assistance to relieve double taxation
- OECD issues guidance on Action 14 peer reviews
- Performance audit of IRS concludes transfer pricing issues not being properly evaluated
- Singapore issues new form for reporting related-party transactions
- Colombia introduces tax reform bill with transfer pricing elements
- OECD launches survey on business taxation
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
Germany’s draft tax law includes CbC measures
IRS files notice of appeal in Altera case
US issues country-by-country reporting regulations