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Battered and bruised but still standing

August 31, 2009

The arm's length principle was included in the first OECD transfer pricing guidelines in 1979. Since then it has been subject to great debate. Catherine Snowdon looks at what could threaten the principle's future.

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FeatureUnited StatesCover storyIndiaTransfer PricingIrelandBrazilITR MagazineSeptember 2009Latin America and Caribbean
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