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In Principle, (Im)possible: Harmonizing an EU Arm’s Length Principle

EC Tax Review, 2023
The arm’s length principle should maintain a tax-level playing field between multinational groups of taxpayers and standalone enterprises. Despite the fact that all EU Member States implemented an arm’s length principle in their domestic transfer ...
Ruby Doeleman
semanticscholar   +1 more source

Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle

open access: yesNew Political Economy, 2018
Intra-firm trade is an emerging issue. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to cross-subsidise their subsidiaries, often to avoid taxes.
Matti Ylönen, Teivo Teivainen
exaly   +2 more sources

Allocating common costs of multinational companies based on arm's length principle and Nash non-cooperative game

European Journal of Operational Research, 2020
Allocating common costs among the subsidiaries of multinational companies (MNCs) is widely conducted in practice. It is of paramount importance that optimal allocation plans can be developed.
Yongjun Li
exaly   +2 more sources

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