Category: Opinio Juris

Altera, the Arm’s Length Standard, and Customary International Tax Law

Cite: Reuven S. Avi-Yonah, Altera, the Arm’s Length Standard, and Customary International Tax Law, 38 MJILOpinioJuris 1 (2017), http://www.mjilonline.org/altera. (PDF) […]

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