Is the Arm’s Length Principle Adequate for Taxing MNEs?

This presentation provides an in-depth analysis of the Arm’s Length Principle, exploring its historical development, relevance in modern taxation, and challenges faced by multinational enterprises. It examines the principle's effectiveness through case studies, compares it with alternative measures, and assesses its impact on tax compliance. Additionally, proposed revisions and alternative models are discussed, along with stakeholder perspectives. The session concludes with a summary of...