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Arm's Length Standard - December 2012/January 2013


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In this issue:

  • OECD Holds Public Consultation on Intangibles
  • UN Releases Practical Manual on Transfer Pricing for Developing Countries
  • Australian Government Releases Exposure Draft of New Transfer Pricing Legislation
  • Irish Revenue Outlines Transfer Pricing Compliance Review Program
  • Supreme Court of Canada Hands Down Partial Victory for Glaxosmithkline, but Saga Continues
  • Selecting Discount Rates in the Application of the Income Method
  • Latvia Introduces Transfer Pricing Documentation Requirements
  • Hungarian Tax Authorities’ Transfer Pricing Audit Practices Examined

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