62 Pages Posted: 27 Sep 2007
Date Written: September 27, 2007
A revised and updated version of the 1995 article (Va. Tax Review) on the evolution of US transfer pricing rules.
JEL Classification: H25, H26
Suggested Citation: 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: https://ssrn.com/abstract=1017524 or http://dx.doi.org/10.2139/ssrn.1017524