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Avi-Yonah on The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation

Paul Caron

Reuven S. Avi-Yonah (Michigan) has posted The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation on SSRN.  Here is the abstract:

A revised and updated version of the 1995 article [15 Va. Tax Rev. 89 (1995)] on the evolution of US transfer pricing rules.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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