Arm's Length Standard


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.

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December 2016

  • 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
December 2016


October 2016
Denmark issues final statutory order on country-by-country reporting

August 2016
China’s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation

June 2016
Germany’s draft tax law includes CbC measures

April 2016
IRS files notice of appeal in Altera case

February 2016
US issues country-by-country reporting regulations

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