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Lawrence Joseph WilliamsDoktorand

Om mig

I am a Doctoral Candidate at Stockholm University and I am currently conducting research regarding the compatibility of the arm's length principle with the WTO Agreement.

In summary, the purpose of the research is to:

  1. Provide a thorough study of the compatibility of the WTO Agreement with the arm’s length principle to allocate the corporate tax base among multinational enterprises (“MNEs”); and
  2. Whether alternative pricing rules, which deviate from the arm’s length principle to allocate the corporate tax base among MNEs are compatible with the WTO Agreement.

Depending on the scope and application of the arm’s length principle contained in the WTO Agreement, alternative pricing rules, which depart from the arm’s length principle, may lead to a conflict if national tax policy responses to these trends fail to take into account WTO obligations.

Forskningsprojekt