Arm’s Length: Beyond the Guidelines of the OECD

Schoueri, L.E.

Arm’s Length: Beyond the Guidelines of the OECD

Journal

Author

Schoueri, L.E.

Country

International; OECD

Published Date

23 November 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 12

DOI

https://doi.org/10.59403/ha30ms

Document

Go to Tax Research Platform

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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Arm’s Length: Beyond the Guidelines of the OECD