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

62 Pages Posted: 27 Sep 2007  

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: September 27, 2007

Abstract

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

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

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)

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