Publications | Single Issue Periodical
Family Advocate Spring 2024 Vol. 46, No. 4
The Arm's Length Principle, Tax Treaties, and the Multilateral Instrument [CC]
![The Arm's Length Principle, Tax Treaties, and the Multilateral Instrument [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/413664707/413664707.Def.L.png.transform/product-2x/img.png)
The Arm's Length Principle, Tax Treaties, and the Multilateral Instrument [CC]
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Closed Captioned.
Featured Guest: Reuven Avi-Yonah, Irvin I. Cohn Professor of Law, Univ. of Michigan School of Law.
Will Pillar One’s new taxing right diminish the iconic status of the arm's length standard, and if so, with what long-term impact on tax treaties? What are the implications of Pillar One’s reliance on formulary apportionment as a mechanism for taxing the digital economy? Are multilateral instruments an appropriate and effective tool for administering the realignment of taxing rights under Pillars One and Two? In the September installment of our webinar series, Professor Avi-Yonah assesses whether the arm's length standard is still fit for purpose in the digital age.
CLE Information
The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit in 50-minute states in states accrediting ABA live webinars and teleconferences. *Credit hours granted are subject to each state’s approval and credit rounding rules.
*Florida Bar regulators have stated that attorneys will not receive Florida credit for any ABA program, even if they self-apply.
More information on the Florida Supreme Court order and its impact on ABA programs can be found here:
https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/
https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/florida-rule-change/
Product Details
Moderators
Sponsors
Product Code
TX2106TPCW4OLC
Duration
95
Publication Date
9/15/2021 12:00:00 AM
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