In theory, the wide acceptance of the arm &apos; s length standard should minimise the possibility for economic double taxation, as other countries are more likely to accept an arm &apos; s length adjustment and give relief from double taxation by way of corresponding adjustment.
In theory, the wide acceptance of the arm &apos; s length standard should minimise the possibility for economic double taxation, as other countries are more likely to accept an arm &apos; s length adjustment and give relief from double taxation by way of corresponding adjustment.