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

June 2018

  • OECD releases additional guidance on attribution of profits to permanent establishments
  • New Dutch transfer pricing decree incorporates BEPS guidance
  • Zambia issues amended transfer pricing regulations
  • Poland’s MOF discusses simplified APA procedure during first Transfer Pricing Forum
  • South Africa clarifies penalties for failure to submit CbC report, master file, and local file
  • OECD invites comments on revisions to transfer pricing guidelines for intragroup services and dispute resolution
  • Panama modifies transfer pricing information reporting form
  • Irish Revenue release details on monitoring compliance with transfer pricing rules
  • Finland makes significant changes to transfer pricing disclosure requirements
  • Indonesia launches country-by-country reporting portal
June 2018


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

October 2017
OECD releases additional implementation guidance on CbC reporting and appropriate use of information in CbC reports

August 2017
OECD releases new edition of transfer pricing guidelines

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