ABSTRACT
In the Klaus Vogel Lecture of 25 September 2015, hosted by the Institute for Austrian and International Tax Law (WU), Vienna, Prof. Luís Eduardo Schoueri undertook an in-depth consideration of the arm’ s length standard (ALS) in relation to transfer pricing issues and the current status of the ALS.
SCHOUERI, L. E. Arm’ s Length: Beyond the Guidelines of the OECD. Bulletin for International Taxation, v. 69, p. 690, 2015.