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Research regarding the issues of the arm's length principle mentioned by I.A.S. 24
Ignat, Ioana, (2019)
Defenders of the status quo : making sense of the international discourse on transfer pricing methodologies
Brugger, Fritz, (2022)
The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?
Schäfer, Anne, (2003)