Finality and Fairness in Tax Arbitration
Document Type
Article
Publication Date
1994
ISSN
2212-182X
Publisher
Kluwer Law International
Language
en-US
Abstract
To reduce international tax evasion, fiscal authorities sometimes adjust the taxable profits earned by multinational enterprises in connection with intra-group sales, services or loans. Amounts charged by one member of a corporate family to another might be increased or reduced, depending on the factual configuration of the case, to reflect the fair market values of comparable transactions concluded on an "arm's length" basis with unrelated parties.
Recommended Citation
William W. Park,
Finality and Fairness in Tax Arbitration
,
in
11
Journal of International Arbitration
19
(1994).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/2506
