"Dan Emmett was just eight years old when President John F. Kennedy was assassinated. The events surrounding the President's death shaped the course of young Em
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu
This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profi