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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October 2018

  • New Zealand releases BEPS guidance to provide clarity
  • OECD releases additional implementation guidance on CbC reporting
  • Irish government publishes corporate tax regime roadmap
  • Transfer pricing in Mexico – Upcoming challenges and opportunities
  • Aligning China’s R&D arrangements and transfer pricing in a post-BEPS world
  • India issues annual report on APA Program
  • Israel publishes circulars on transfer pricing methods for distribution transactions, safe harbors
  • Cyprus’ filing deadline for revised CbC notifications is 31 December 2018
  • Nigeria releases revised transfer pricing regulations
October 2018


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

December 2017
India releases final rules on country-by-country reporting and master file

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