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

February 2018

  • Hong Kong to introduce statutory transfer pricing regime
  • Transfer pricing implications of India’s Union Budget 2018
  • International tax implications of US tax reform
  • Indonesia releases implementation regulation on country-by-country reports
  • Brazil’s CbC reporting requirements for exchange relationships activated after 2017
  • IRS issues directives that bring changes to audits of transfer pricing issues
  • OECD updates Model Tax Convention
  • Australian tax authorities issue final compliance approach for cross-border related-party debt funding
  • Kazakhstan introduces CbC reporting, master/local file documentation requirements
  • IRS substantially increases advance pricing agreement user fees
February 2018


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

June 2017
Australia’s new penalty laws for CbC reporting and an update on its implementation approach

April 2017
US Tax Court sides with Amazon in intangibles transfer case

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