There’s been a lot of talk about BEPS being the biggest shakeup in international tax in a century. But one thing that’s so far managed to survive the shakeup is transfer pricing and the arm’s length principle. The question is, for how long. BEPS is to blame Where alternative ideas might have been dismissed as academic theorizing in the past, there are increasing signs that some of these are beginning to gain traction in the real world. Notwithstanding its continued support fo