A revised and updated version of the 1995 article (Va. Tax Review) on the evolution of US transfer pricing rules.
Date of this Version
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.