Arm's Length Standard - June/July 2012
In this issue:
- OECD Releases Discussion Draft on Intangibles
- Malaysia’s Transfer Pricing and APA Rules Come into Force with Retroactive Effect
- Brazilian Government Makes Major Changes to Transfer Pricing Legislation
- Norway’s Tax Authorities Double Transfer Pricing Adjustments In 2011
- Intersport Fashions: U.S. Claims Court Limits Taxpayer’s Ability to Make Post-Return Adjustments
- The Branded Prescription Drug Annual Fee and Transfer Pricing (Abstract)
- French Court Decision Could Trigger Imposition of Tax on All Cross-Border Restructurings
- Italian Revenue Agency Issues Instructions on Mutual Agreement Procedures
- U.S. CBP to Allow Use of Transaction Value for Related-Party Transactions Based On Formal Transfer Pricing Policy Which Involve Retroactive Adjustments
- Australian Government Introduces Retroactive Transfer Pricing Legislation in Parliament
See attached file for details.
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