Slicing the Digital Pie with a Traditional Knife: Effectiveness of the Arm's-Length Principle in the Age of Electronic Commerce

Document Type

Article

Publication Date

2001

Source Publication

Tax Notes International. Volume 93, Number 11 (2001), p. 775-808.

Abstract

In this report, Li examines the effectiveness of the traditional arm's-length principle as applied to electronic commerce among members of multinational enterprises.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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