International - Why the Arm’s Length Principle Should Be Maintained
- U. Schreiber; D. (Dirk) Simons; S. Greil; M. Lagarden
- International Transfer Pricing Journal, 2020 (Volume 27), No 6
- 18 September 2020
The OECD’s so-called “Pillar One Proposal” partly overrules the arm’s length principle. The authors argue that this is a step in the wrong direction. Instead, the arm’s length principle should be further developed by reducing complexity and ensuring legal certainty.