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.

To read more go here
By Collier, Richard, posted on Thursday March 29, 2018

Read More International Tax News