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
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
Date posted: September 27, 2007
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