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

Avi-Yonah, Reuven S.

doi:10.2139/ssrn.1017524

Abstract

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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

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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)