Abstract
A revised and updated version of the 1995 article (Va. Tax Review) on the evolution of US transfer pricing rules.
Disciplines
Taxation-Transnational
Date of this Version
September 2007
Recommended Citation
Reuven S. Avi-Yonah, "The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation" (September 2007). University of Michigan Program in Law and Economics Archive: 2003-2009. Working Paper 73.
http://law.bepress.com/umichlwps-olin/art73