The Arm's Length Principle: Between Legal Fiction and Economic Reality

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Transfer Pricing in a Post-BEPS World
Editors	Lang, Storck, Petruzzi
Place of Publication	Amsterdam
Publisher	Kluwer Law International
Pages	1 - 32
Publication status	Published - 2016

Cite this

@inbook{4065650130314522963fd470ba78ee22,

title = "The Arm's Length Principle: Between Legal Fiction and Economic Reality",

author = "Raffaele Petruzzi",

year = "2016",

language = "English",

pages = "1 -- 32",

editor = "\{Lang, Storck, Petruzzi\}",

booktitle = "Transfer Pricing in a Post-BEPS World",

publisher = "Kluwer Law International",

address = "Netherlands",

}