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Arm's Length Standard Archive

Arm's Length Standard

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.

Subscribe to receive Arm's Length Standard directly via email (e-newsletters are managed out of the United States).

April/May 2012

  • Hong Kong Introduces Advance Pricing Arrangement Program
  • Canada’s Federal Budget 2012: Clarity on transfer pricing secondary adjustments and repatriation
  • APAs in India: The last frontier in dispute resolution
  • Australian Government Releases Exposure Draft on Retrospective Transfer Pricing Legislation
  • Spain’s Supreme Court Rules on PE Issues

February/March 2012
IRS Releases Final Cost Sharing Regulations

December 2011/January 2012
Australian government announces transfer pricing reform

October/November 2011
U.S. Customs proposes policy change on post-importation price adjustments

August/September 2011
Russian President signs transfer pricing legislation into law

June/July 2011
Australian Tax Authority loses in SNF case

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