Arm's Length Standard

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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. Arm's Length Standard links readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals.

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Note to our readers:

As of November 2020, Arm’s Length Standard is merging with World Tax Advisor, our international tax publication presenting tax news, commentary and insights from around the world, including a monthly tax treaty update. World Tax Advisor is written by professionals of the member firms of Deloitte and focuses on analyses of cross-border and transfer pricing tax developments that reflect the dynamic business environment faced by multinationals. It is a weekly publication linking readers directly to top stories reported on Deloitte tax@hand, Deloitte’s global tax news and information resource for tax and business professionals. Subscribe now to receive World Tax Advisor directly via email.

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

October 2020

Global

  • Third phase of peer reviews released on CbC reporting
  • ITR Special Focus - Transfer Pricing Controversy (3rd edition)
  • ITR Special Focus  ? Transfer Pricing Financial Services (1st edition)

European Union

  • EU Commission to appeal General Court’s ruling in Irish state aid case

Chile

  • Master file and local file requirements published

Hong Kong

  • Tax authorities commence transfer pricing documentation compliance reviews

India

  • Detailed guidance on mutual agreement procedure issued

United States

  • Transfer pricing: How inbound companies can recover and thrive during COVID-19
October 2020

Archive

August 2020
Supreme Court rules in taxpayer's favor in Denmark landmark transfer pricing royalties case

April 2020
Respond, recover, and thrive: Transfer pricing considerations in the time of COVID-19

February 2020
OECD’s Inclusive Framework renews commitment to efforts to address tax challenges from digitalization of economy

December 2019
OECD releases consultation document on global anti-base erosion proposal

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