Article
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.
Subscribe to receive Arm's Length Standard directly via email.
Recent newsletters appear below; for older issues, please email a request to globaltaxpublications@deloitte.com.
October 2019
- OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy
- Australian Federal Court agrees with taxpayer in court challenge to transfer pricing adjustments
- US Court of Appeals affirms Tax Court decision in Amazon
- OECD’s newly released 2018 MAP statistics indicate total number of cases continues to increase
- Denmark will allow reopening of old tax years following transfer pricing ruling
- Ireland’s Department of Finance issues draft transfer pricing legislation
- Panama establishes regulatory framework for country-by-country report
- Saudi Arabia starts requesting transfer pricing documentation
- Denmark proposed legislation would amend transfer pricing rules
- Australia issues guidance on nonresident-owned mobile offshore drilling units in Australian waters
- Financial services transfer pricing: Bringing the tax dimension of banking reforms into focus
- Bulgaria introduces mandatory transfer pricing documentation rules
- Israel updates transfer pricing declaration form, but taxpayers may opt not to use it for 2018 reporting