Arm’s length principle or cult? by Bill Parks
By: Parks, Bill
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Material type: 
ArticlePublisher: 2020Subject(s): FISCALIDAD INTERNACIONAL | PRINCIPIO DE PLENA COMPETENCIA | ELUSION FISCAL | EVASION FISCAL
In:
Tax Notes International v. 100, n. 4, October 26, 2020, p. 529-534Summary: In this article, the author questions the arm's-length principle, which he argues enables international tax avoidance, conceals problems, and fails to produce decent tax regimes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/4-4 (Browse shelf) | Available | OP 138-Bis/2020/100/4-4 |
Disponible también en formato electrónico.
Resumen.
In this article, the author questions the arm's-length principle, which he argues enables international tax avoidance, conceals problems, and fails to produce decent tax regimes.
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