UN delegates split on the arm's length standard and apportionment
January 19, 2010
The first panel of a group meeting on transfer pricing at the UN saw a robust argument over the merits of the formulary apportionment method against the arm’s-length principle.
The representative from one increasingly influential developing country warned that the lack of suitable comparables databases in developing nations means the arm’s-length principle is unworkable.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.