Tax Base Erosion: Reformation of Section 482's Arm's Length Standard

Authors

Bret Wells, University of Houston Law CenterFollow
Cym Lowell

Recommended Citation

Wells, Bret and Lowell, Cym (2023) "Tax Base Erosion: Reformation of Section 482's Arm's Length Standard," Florida Tax Review: Vol. 15: No. 1, Article 12.
Available at: https://scholarship.law.ufl.edu/ftr/vol15/iss1/12