The Way We Were? The Way We Must Be? The ‘Arm’s Length Principle’ Sees Itself (for What It Is) in the ‘Digital’ Mirror

 

Click here to read Professor Scott Wilkie's thoughts on the "Arm's Length Principle" with respect to the OECD and international taxation - originally published in the Intertax Journal (Volume 47, Issue 12, pp. 1087 - 1102, 2019). Please note, a subscription is required to access the content.

- Corey LeBlanc