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What Is Arm's Length?

11.15.2021 | Duration: 11:16

Exploring Transfer Pricing Episode 04-2021 | How is it possible to simulate independence when your companies aren't? Find out more about why transfer pricing is so concerned with arm's length results.

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Podcast overview

Every day, multinational enterprises engage in countless transactions, crossing borders around the globe, without ever trading on an open market. How do they determine the price to pay without external forces (directly) setting a price? The answer is at your fingertips (i.e., arm's length).

Our host Brittany Hardin Tanguay interviews KPMG Transfer Pricing Managing Director David Unger and Alumni Principal François Vincent to learn more about what it means to be arm's length, and what the implementation of this standard/principle looks like in practice.

About our guest: François Vincent joined KPMG as a direct admit partner in January 2001 and is a true citizen of the world, having served the Transfer Pricing practices in Canada, France, and the United States. With his extensive APA experience, he was one of the three founding members of the APA program in Canada, he has advised multinationals in a multitude of sectors with a particular focus on audit defense and APAs. During his tenure at KPMG, François held various leadership roles, including Global Transfer Pricing Dispute Resolution Leader.

Meet our podcast team

Image of Brittany Hardin Tanguay
Brittany Hardin Tanguay
Manager, Tax, Washington National Tax - Rotations, KPMG US
Image of David Unger
David Unger
Managing Director, Tax, Economic & Valuation Services, KPMG LLP

Discover more podcast episodes in this series

More KPMG Exploring transfer pricing podcast episodes

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Transfer Pricing

TaxNewsFlash-Transfer Pricing — KPMG's reports of transfer pricing developments from across the globe...

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Global Transfer Pricing Review

Comprehensive information covering more than 100 countries and feedback on more than 200 questions covering local transfer pricing rules and regulations

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International Tax

Helping multinational organizations succeed in today’s complex international tax environment

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Future of the Arm's-Length Principle

Arm's-length principle versus global formulary apportionment—read about how BEPS 2.0 and other OECD initiatives are reassessing transfer pricing

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