The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation
Document Type
Article
Publication Date
2007
Abstract
A revised and updated version of the 1995 article (Va. Tax Review) on the evolution of US transfer pricing rules.
Recommended Citation
Avi-Yonah, Reuven S., "The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation" (2007). Public Law & Legal Theory Working Papers. 752.
https://repository.law.umich.edu/pub_law_archive/752
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