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 2020

  • OECD’s Inclusive Framework renews commitment to efforts to address tax challenges from digitalization of economy
  • Germany introduces legislation to enact significant changes to transfer pricing rules
  • Brazil considers convergence with OECD transfer pricing standards
  • Australian tax authorities focus on cross-border intangible transactions
  • Israeli court supports taxpayer’s business model change
  • Qatar introduces transfer pricing regulations
  • Chilean tax authorities sign first-ever APA
  • Financial Services Transfer Pricing: Outlook for the asset management sector for 2020 and beyond
February 2020


December 2019
OECD releases consultation document on global anti-base erosion proposal

October 2019
OECD proposes “unified approach” to Pillar 1 of project to address tax challenges from digitalization of the economy

August 2019
Ninth Circuit Court of Appeals reverses Tax Court in Altera

June 2019
OECD releases program to develop consensus solution to tax challenges arising from digital economy

April 2019
IRS issues memorandum on mandatory consultations between LB&I Exam and APMA Program

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