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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.
Note to our readers: Beginning with the August 2020 edition, you will notice some changes. Arm's Length Standard will continue to bring you the latest transfer pricing news stories, commentary and insights on developments around the world, but now will link readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.
- Supreme Court rules in taxpayer's favor in Denmark landmark transfer pricing royalties case
- Guidance addresses COVID-19 impacts on transfer pricing
- Tax authorities issue updated FAQs on transfer pricing documentation
- European Commission releases package for fair and simple taxation
- EU General Court rules in state aid cases on Irish transfer pricing rulings
- Inland Revenue Department issues revised guidance on advanced pricing arrangements
- Update to Inland Revenue’s administrative guidance on small value loans
Respond, recover, and thrive: Transfer pricing considerations in the time of COVID-19
OECD’s Inclusive Framework renews commitment to efforts to address tax challenges from digitalization of economy
OECD releases consultation document on global anti-base erosion proposal
OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy