The Arm’s Length Standard: Justification, Content and Alternative Proposals

SCHOUERI, L. E.; GALENDI JUNIOR, R. A. . The Arm’s Length Standard: Justification, Content, and Alternative Proposals. In: BRAUNER, Yariv. (Org.). Research Handbook on International Taxation. 1 ed. Cheltenham: Edward Elgar Publishing, 2020, v. 1, p. 153-173.’