The 44-year-old was detained in London by officers from Strathclyde Police, the Press Association has reported.
The detention relates to evidence given by Coulson in December 2010 at former MSP Tony Sheridan's perjury trial at the High Court in Glasgow.
Sheridan was found guilty of perjury during his 2006 defamation action against the News of the World and jailed for three years in January 2011.
Sheridan had been awarded £200,000 in damages after winning a civil case but the High Court in Glasgow subsequently found him guilty of lying about the News of the World's reporting that he had visited a swingers' club.
In December 2010, Coulson, then employed as Downing Street director of comms, told the trial that he had no knowledge of illegal activities by reporters while he was editor of the News of the World. He also denied there was a culture of phone hacking at the News of the World.
It is now understood that Operation Rubicon detectives have been investigating whether witnesses lied to the court during Sheridan's trial.
A statement from Strathclyde Police reads: ‘Officers from the Strathclyde Police Operation Rubicon team detained a 44 year old male in London this morning under Section 14 of the Criminal Procedure (Scotland) Act 1995 on suspicion of committing perjury before the High Court in Glasgow.
‘This is an ongoing enquiry and therefore no further information is available at this time.’