Why the Arm’s Length Principle Should Be Maintained

Journal
Schreiber, U.; Simons, D. (Dirk); Greil, S.; Lagarden, M.
International
International Transfer Pricing Journal 2020 (Volume 27), No. 6
PriceUSD 45

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.