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Article
Slicing the Digital Pie with a Traditional Knife: Effectiveness of the Arm's-Length Principle in the Age of Electronic Commerce
Tax Notes International. Volume 93, Number 11 (2001), p. 775-808.
  • Jinyan Li, Osgoode Hall Law School of York University
Document Type
Article
Publication Date
1-1-2001
Abstract

In this report, Li examines the effectiveness of the traditional arm's-length principle as applied to electronic commerce among members of multinational enterprises.

Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Li, Jinyan. "Slicing the Digital Pie with a Traditional Knife: Effectiveness of the Arm's-Length Principle in the Age of Electronic Commerce." Tax Notes International 93.11 (2001): 775-808.