Published: 2018-05-16
Front Matter
i–v
Articles
The Intersection of EU State Aid and US Tax Deferral: A Spectacle of Fireworks, Smoke, and Mirrors
121–188
AbstractThe Advance Pricing Agreements or transfer pricing rulings granted to U.S. multinationals by Ireland, the Netherlands, and Luxembourg were...
Cost Sharing Agreements & The Arm's Length Standard: A Matter of Statutory Interpretation?
191–224
Abstract"'When I use a word,' Humpty Dumpty said, in rather a scornful tone, 'it
means just what I choose it to mean -neither more nor...