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The Arm's Length Principle ("ALP") - Is it A Principle and Is It Arm's Length?

Richard Collier of Oxford's Centre for Business Taxation considers whether the arm's length principle is a principle, and whether it is arm's length, in his blog post "THE ARM’S LENGTH PRINCIPLE (“ALP”) – IS IT A PRINCIPLE AND IS IT ARM’S LENGTH?" and includes citations to relevant publications of the CBT on the topic.

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By Collier, Richard, posted on Thursday March 29, 2018
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