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Arm’s Length: Beyond the Guidelines of the OECD

“It is better to be roughly right than precisely wrong.”(John Maynard Keynes)
descriptionPublicationkeyboard_double_arrow_right Article 23 Nov 2015 English Publisher:IBFDJournal:Bulletin for International Taxation, volume 69 (eissn: 2352-9202, Copyright policy )
Authors: L.E. Schoueri;

doi: 10.59403/ha30ms

Arm’s Length: Beyond the Guidelines of the OECD

Abstract

In the Klaus Vogel Lecture of 25 September 2015, hosted by the Institute for Austrian and International Tax Law (WU), Vienna, Prof. Luís Eduardo Schoueri undertook an in-depth consideration of the arm’s length standard (ALS) in relation to transfer pricing issues and the current status of the ALS.

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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
37
Top 10%
Top 10%
Top 10%
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