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Past Event
6 December 2018


  • Astrid Pieron
    T +32 2 551 5968
  • Scott M. Stewart
    T +1 312 701 7821
  • Elena B. Khripounova
    Legal Professional / Consultant, Director of Transfer Pricing and Valuation Services
    T +1 202 263 3085

The Arm’s Length Standard in a Post-BEPS World

Please join us for the second program in our Transfer Pricing: The New Frontier webinar series.

Since the inception of the work on BEPS Actions 8-10, the transfer pricing community has been concerned about the fate of the arm’s length standard (“ALS”). Experts questioned whether the proposed new framework was consistent with the ALS, pondered its “uncertain future” and wondered if we were entering “the beginning of the end” of the ALS. The list of concerns included a significant increase in complexity in applying the standard, inconsistency in approaches taken by different tax administrations, lack of comparables and the seeming ability of tax administrations to re-characterize transactions at will. Many concerns remain after the release of the final reports. This panel will review the perceived weaknesses of the ALS that BEPS Actions 8-10 were designed to address and the guidance provided therein. The panel will also discuss case law on the subject and offer its perspective on how to apply the ALS in the world of increasingly complex global value chains.  

CLE is not available when viewing a recording of this program. In order to receive credit you must have attended the live webinar program.

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