Arm’s-length standard has a future
The debate on the future of the arm’s-length standard (ALS), at International Tax Review's Global Transfer Pricing Forum in Amsterdam today, concluded that, while interesting arguments exist for an alternative method, the ALS is the only viable option because of its close connection to what happens in the market.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
