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- Arm's length standard (1)
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Articles 1 - 4 of 4
Full-Text Articles in Law
Issues In The Design Of Formulary Apportionment In The Context Of Nafta, Richard Pomp
Issues In The Design Of Formulary Apportionment In The Context Of Nafta, Richard Pomp
Faculty Articles and Papers
No abstract provided.
Tax Harmonization And Coordination In Europe And America, Stephen Utz
Tax Harmonization And Coordination In Europe And America, Stephen Utz
Faculty Articles and Papers
No abstract provided.
The Troubled Rule Of Nondiscrimination In Taxing Foreign Direct Investment, Robert A. Green
The Troubled Rule Of Nondiscrimination In Taxing Foreign Direct Investment, Robert A. Green
Cornell Law Faculty Publications
[Abstract needed]
The Forgotten Link: Control In Section 482, Wayne M. Gazur
The Forgotten Link: Control In Section 482, Wayne M. Gazur
Publications
The foundation of international taxable income allocations between related parties is formed by the imposition of an arm's length standard. The presence of "control" over a person invokes this measure. The author examines the implications of control presented by continuing developments in the global business environment, including the rise of cooperative interfirm arrangements.