References

• 2020The Potential Impact of COVID-19 on GDP and Trade: A Preliminary Assessment556 cited
• 2007The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation73 cited
• 2012Trade Prices and the Global Trade Collapse of 2008–0956 cited
• 2019Five Core Problems in the Attribution of Profits to Permanent Establishments48 cited
• 2016The Multilateral Tax Instrument and Its Relationship with Tax Treaties46 cited
• 2010The Great Recession & the Great Depression41 cited
• 2014Thin Capitalization Rules and Multinational Firm Capital Structure35 cited
• 2016The Risky Side of Transfer Pricing: The OECD Base Erosion and Profit Shifting Reports Sharpen the Rules on Risk Allocation under the Arm’s Length Standard24 cited
• 2015The Concept of “Options Realistically Available” under the OECD Transfer Pricing Guidelines12 cited
• 2018Joint Audits: Applicable Law and Taxpayer Rights11 cited

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