Arm's Length Standard Archive |
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Arm's Length Standard is a bi-monthly transfer pricing newsletter designed to keep senior tax executives updated on transfer pricing developments around the world, featuring news and analyses from the transfer pricing professionals in Deloitte member firms.
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- The transfer pricing effects of implementing IFRS in the United States
- India’s proposed Direct Tax Code 2009 includes sweeping transfer pricing changes
- OECD issues draft of revised transfer pricing guidelines chapters
- Denmark issues guidelines on IP valuation
- Vietnam reveals use of secret comparables to make deemed tax adjustments
- Korean National Tax Services releases second APA annual report
- Transfer pricing adjustments in tax holiday years can result in Vietnamese corporate tax liability
- Belgium introduces new reporting obligations for non-arm’s length transactions and off-balance sheet arrangements
August/September 2009
IRS stays the course with final section 482 services regulations
June/July 2009
Ninth Circuit reverses tax court in Xilinx
April/May 2009
Mexico’s new transfer pricing reporting obligations will result in increased audit activity
February/March 2009
The new Chinese special tax adjustments rules: What are the implications?
December 2008/January 2009
Spain issues new transfer pricing documentation requirements