Abstract

http://ssrn.com/abstract=1017524
 
 

Citations (9)



 
 

Footnotes (360)



 


 



The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation


Reuven S. Avi-Yonah


University of Michigan Law School

September 27, 2007

U of Michigan Law & Economics, Olin Working Paper No. 07-017
U of Michigan Public Law Working Paper No. 92

Abstract:     
A revised and updated version of the 1995 article (Va. Tax Review) on the evolution of US transfer pricing rules.

Number of Pages in PDF File: 62

JEL Classification: H25, H26

working papers series


Download This Paper

Date posted: September 27, 2007  

Suggested Citation

Avi-Yonah, Reuven S., The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation (September 27, 2007). U of Michigan Law & Economics, Olin Working Paper No. 07-017; U of Michigan Public Law Working Paper No. 92. Available at SSRN: http://ssrn.com/abstract=1017524 or http://dx.doi.org/10.2139/ssrn.1017524

Contact Information

Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 3,698
Downloads: 998
Download Rank: 11,219
Citations:  9
Footnotes:  360

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.438 seconds