What Is Arm's Length?

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.

More KPMG Exploring Transfer Pricing podcast episodes