Arm's Length Standard - August/September 2009 |
Publish date:
In this issue:
- IRS stays the course with final section 482 services regulations
- China amends documentation requirements to avoid transfers of losses
- Pro rata expenses and cost sharing in Mexico: An improbable proposition
- India budget introduces safe harbor and alternative dispute mechanism
- German Ministry of Finance issues draft administrative guidance on business relocation
- Australian Commissioner of Taxation discusses pricing of intragroup loans
- Anti-avoidance and transfer pricing: Hong Kong court limits application of section 61A
- Poland issues draft ordinance on income tax assessments on related-party transactions
- Japan’s NTA intensifies enforcement against cross-border tax evasion
- Vietnam commences transfer pricing audit adjustments
- Singapore’s proposed changes would enact arm’s length principle
- Transfer pricing investigations: What is the Chinese tax authorities’ new focus?
- Recent Australian taxation office announcements target cross-border arrangements
- Latest developments at the OECD: A report from the OECD public consultation on business restructuring
See attached file for details.
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Arm's Length Standard - August/September 2009
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