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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February 2018

  • Hong Kong to introduce statutory transfer pricing regime
  • Transfer pricing implications of India’s Union Budget 2018
  • International tax implications of US tax reform
  • Indonesia releases implementation regulation on country-by-country reports
  • Brazil’s CbC reporting requirements for exchange relationships activated after 2017
  • IRS issues directives that bring changes to audits of transfer pricing issues
  • OECD updates Model Tax Convention
  • Australian tax authorities issue final compliance approach for cross-border related-party debt funding
  • Kazakhstan introduces CbC reporting, master/local file documentation requirements
  • IRS substantially increases advance pricing agreement user fees
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