Arm's Length Standard Archive |
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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- OECD Releases First Base Erosion and Profit Shifting Report
- IRS Releases 2012 MAP Statistics, Revealing Increase in Inventory and U.S.-Initiated Cases
- Philippines Issues Long-Awaited Transfer Pricing Regulations
- Korea Introduces New Rules on Cross-Border Financial Guarantees
- Australia Introduces New Transfer Pricing Legislation into Parliament
- India Issues Two Transfer Pricing Circulars on Research and Development Activities
- Dominican Republic Passes Tax Reform Amending Transfer Pricing Regime
- Italian Court Rules on Nondeductible Interest Expense for Undercapitalized Branches
- Peru Issues Guidance on Transfer Pricing Documentation Requirements
February/March 2013
Brazil Issues New Transfer Pricing Regulations
December 2012/January 2013
OECD Holds Public Consultation on Intangibles
October/November 2012
Brazil Enacts Major Changes to Transfer Pricing Legislation
August/September 2012
Malaysia Issues Revised Transfer Pricing Guidelines and New APA Guidelines
June/July 2012
OECD Releases Discussion Draft on Intangibles
