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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June 2019

  • OECD releases program to develop consensus solution to tax challenges arising from digital economy
  • UN Committee of Experts issues draft chapter on financial transactions to update transfer pricing manual
  • India issues proposals on attribution of profits to PEs for public consultation
  • Argentina amends transfer pricing regime
  • IRS introduces campaign aimed at captive service providers
  • Belgium amends CbC report notification requirement
  • Canada’s 2019 budget introduces transfer pricing measures
June 2019


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

February 2019
Saudi Arabia releases draft transfer pricing regulations

December 2018
Australia issues guidance on transfer pricing and financing arrangements

October 2018
New Zealand releases BEPS guidance to provide clarity

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

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