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Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World

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References

1992Rules versus Standards: An Economic Analysis804 cited
1956On the Economics of Transfer Pricing487 cited
2007International Tax as International Law193 cited
1995Problems with Rules175 cited
2010Customary International Law140 cited
2008Taxation of outbound direct investment: economic principles and tax policy considerations66 cited
2015Arm’s Length: Beyond the Guidelines of the OECD60 cited
2011Formulary Apportionment – Myths and Prospects48 cited
2007A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project47 cited
2010International Tax Coordination for a Second-Best World (Part III)42 cited
2016Multinational Firm Theory and International Tax Law: Seeking Coherence35 cited
2014Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard32 cited
2009An Evolutionary Approach to Comparative Taxation: Methods and Agenda for Research29 cited
2007The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globlization Reaching the Tax Law?20 cited

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