This content is from: European Union

Digital tax proposals spur arm’s-length principle debate

The European Commission’s proposals for taxation of the digital economy has prompted new discussions on whether the arm’s-length principle has a future or if a move towards formulary apportionment could be an option.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.


Are you already an ITR subscriber? Log in here


Instant access to all of our content. Membership Options | One Week Trial