Work

Rethinking Profit Attribution: Exploring Models Derived from the Arm’s Length Principle and Beyond

Year: 2026

Type: article

Source: International Transfer Pricing Journal

DOI: 10.59403/27mt5ky

Authors: Aisha Aize Isa, Rajat Bansal, Michael Hewson, Michael Kobetsky, Marc Levey, Chetan Rao, Monique van Herksen

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7140942820

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Cites: 17

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