Uncertainties on the Arm’s Length Principle for Producers and Distributors: An Old Unsolved Story …

Journal
Musselli, A.
France; International; Uruguay
International Transfer Pricing Journal 2022 (Volume 29), No. 6
FormatPDF
EUR
40
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45
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This article takes inspiration from two recent cases that occurred in France and Uruguay to discuss the application of the arm’s length principle in general in circumstances that are similar to those regarding these cases.