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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- IRS Releases Final Cost Sharing Regulations
- Russia Clarifies Procedures for Concluding APAs
- UK’s HMRC Publish Transfer Pricing Statistics
- Supreme Court of Canada Hears GlaxoSmithKline, Focuses on Business Reality Concept
- Italian Tax Court Renders Decision on “Best Method” Rule
- Hungary Changes Transfer Pricing Reporting Obligations
- IRS Representatives Visit Mexico to Discuss Transfer Pricing
- OECD Issues Report on Dealing Effectively with Transfer Pricing Challenges
- Greece Modifies Penalties for Late Filing of List of Intercompany Transactions
- US CBP Proposes Changes to Interpretation of Applicability of Transaction Value
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