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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

Abstract

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

Subject Area

Taxation-Transnational

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 Legal Working Paper Series. University of Michigan John M. Olin Center for Law & Economics Working Paper Series. Working Paper 73.
http://law.bepress.com/umichlwps/olin/art73

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