Going the Way of the Polaroid: Digital Taxation and The End of the Arm’s-length Principle?

TY - JOUR

T1 - Going the Way of the Polaroid: Digital Taxation and The End of the Arm’s-length Principle?

AU - Kaeser, Christian

AU - Owens, Jeffrey

AU - Sim, Sam

PY - 2019

Y1 - 2019

UR - https://www.taxnotes.com/tax-notes-international/transfer-pricing/going-way-polaroid-digital-taxation-and-end-arms-length-principle/2019/07/15/29prn

M3 - Journal article

VL - 95

SP - 211

EP - 219

JO - Tax Notes International

JF - Tax Notes International

IS - 3

ER -