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.

Tutki sisältöä

Subscribe to receive Arm's Length Standard directly via email.

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

December 2018

  • Australia issues guidance on transfer pricing and financing arrangements
  • OECD’s newly released MAP statistics reveal number of cases continues to rise
  • Qatar implements CbC legislation
  • Thailand enacts transfer pricing law
  • Deadlines to preserve taxpayer rights to request Competent Authority assistance to relieve double taxation under US treaties
  • Egypt releases updated transfer pricing guidelines
  • Peru extends due date for filing CbC report for FY 2017
  • Belgium tax authorities acknowledge OECD TP guidelines and share country-specific interpretation in draft transfer pricing circular
  • Australia issues draft guidelines on inbound distribution arrangements
  • Danish court rejects tax authority’s proposed adjustment in MNE group restructuring
  • Clear, well-defined intercompany contracts provide significant benefits in the post-BEPS world
  • Bulgaria proposes first-ever mandatory transfer pricing documentation requirements
  • Deloitte’s Financial Services Transfer Pricing Conference to be held 28 March 2019
December 2018


October 2018
New Zealand releases BEPS guidance to provide clarity

August 2018
OECD releases discussion draft on transfer pricing of financial transactions

June 2018
OECD releases additional guidance on attribution of profits to permanent establishments

April 2018
Japan releases revised transfer pricing administrative guidelines

February 2018
Hong Kong to introduce statutory transfer pricing regime

Oliko tieto hyödyllistä?