University of Michigan Legal Working Paper Series
Working Papers 2003-2010
The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation
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.
Working Papers 2003-2010.
Working Paper 73.
http://law.bepress.com/umichlwps/olin/art73
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