Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments

Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments

Authors: Céline Martin, Vikram Chand, Natassia Burkhalter

INTERTAX, Vol. 50 (2022), Issue 1, p. 66-81