The arm’s length principle states that the transfer price between two associated enterprises should be the price that … paper examines the effect of the arm’s length principle on dynamic competition in imperfectly competitive markets. It is … shown that the arm’s length principle renders tacit collusion more stable. This is true whether firms have exclusive …

This article analyzes profit taxation according to the arm’s length principle in a model where heterogeneous firms sort … independent supplier. Transfer prices set at market values following the arm’s length principle thus systematically exceed …

fiscal authorities are trying to make sure that companies are respecting in intra-group transactions the Arm’s Length … Principle as defined by OECD. In this context, the multinationals have to prove that the transfer prices used in transactions …

The Arm’s Length Principle (ALP) has been broadly adopted by OECD countries to avoid the use of firm’s internal …

suitable profit level indicators. The goal of this article is to provide sufficient analysis of arm’s length principle in SLAs …