Arm's Length Standard


Arm's Length Standard

Global views within reach.

Arm's Length Standard is a bulletin of transfer pricing developments written by professionals of the member firms of Deloitte. The newsletter covers transfer pricing developments worldwide.

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Recent newsletters appear below; for older issues, please email a request to

August 2019

  • Ninth Circuit Court of Appeals reverses Tax Court in Altera
  • Argentina extends transfer pricing due dates
  • Portugal approves new transfer pricing rules
  • Botswana introduces transfer pricing regulations
  • Belgian Ministry of Finance publishes guidance on CbC reporting correction procedures
  • IRS to resume examining stock-based compensation issues
  • Australia’s tax authorities rule that transfer pricing provisions override debt-equity rules
  • Saudi Arabian tax authorities provide transfer pricing guidance during workshop
August 2019


August 2017
OECD releases new edition of transfer pricing guidelines

June 2017
Australia’s new penalty laws for CbC reporting and an update on its implementation approach

April 2017
US Tax Court sides with Amazon in intangibles transfer case

February 2017
IRS issues final section 367(a) and (d) regulations

December 2016
OECD issues additional guidance on CbC reporting

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