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U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

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Is Treasury Bound by the Arm’s-Length Standard?

  • By Reuven S. Avi-Yonah

Reuven S. Avi-Yonah examines the history of the arm’s-length standard and considers whether Treasury can deviate from it if it is necessary to clearly reflect related taxpayers’ income.

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