Arm's Length Standard

News

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.

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

August 2020

Featured Articles

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

Australia

  • Guidance addresses COVID-19 impacts on transfer pricing 

Belgium

  • Tax authorities issue updated FAQs on transfer pricing documentation 

European Union

  • European Commission releases package for fair and simple taxation 
  • EU General Court rules in state aid cases on Irish transfer pricing rulings 

Hong Kong

  • Inland Revenue Department issues revised guidance on advanced pricing arrangements 

New Zealand

  • Update to Inland Revenue’s administrative guidance on small value loans
August 2020

Archive

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

October 2019
OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy

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