Arm's Length Standard - October/November 2009 |
Publish date:
In this issue:
- 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
See attached file for details.
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Arm's Length Standard - October/November 2009
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