Abstract
A revised and updated version of the 1995 article (Va. Tax Review) on the evolution of US transfer pricing rules.
Disciplines
Taxation-Transnational
Date of this Version
September 2007
Working Paper Citation
Avi-Yonah, Reuven S., "The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation" (2007). Law & Economics Working Papers Archive: 2003-2009. 73.
https://repository.law.umich.edu/law_econ_archive/art73
