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 2019

  • Saudi Arabia releases draft transfer pricing regulations
  • OECD policy note has broad implications for US multinationals
  • Uruguay issues resolution on CbC reporting requirements
  • Canadian taxpayer wins landmark transfer pricing case
  • Germany issues new administrative guidance on deviations from arm’s length principle in specific restructuring situations
  • Japanese parties announce 2019 tax reform proposals
  • Botswana introduces transfer pricing legislation
  • Colombia announces due dates for transfer pricing filings
  • Brazil clarifies transfer pricing method computation
February 2019


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

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

April 2018
Japan releases revised transfer pricing administrative guidelines

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