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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- Hong Kong to introduce statutory transfer pricing regime
- Transfer pricing implications of India’s Union Budget 2018
- International tax implications of US tax reform
- Indonesia releases implementation regulation on country-by-country reports
- Brazil’s CbC reporting requirements for exchange relationships activated after 2017
- IRS issues directives that bring changes to audits of transfer pricing issues
- OECD updates Model Tax Convention
- Australian tax authorities issue final compliance approach for cross-border related-party debt funding
- Kazakhstan introduces CbC reporting, master/local file documentation requirements
- IRS substantially increases advance pricing agreement user fees
India releases final rules on country-by-country reporting and master file
OECD releases additional implementation guidance on CbC reporting and appropriate use of information in CbC reports
OECD releases new edition of transfer pricing guidelines
Australia’s new penalty laws for CbC reporting and an update on its implementation approach
US Tax Court sides with Amazon in intangibles transfer case