Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing

Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, Caren Sureth-Sloane

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

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@article{c06739c03a654f3c9919f7869de0666f,

title = "Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing",

author = "Stefan Greil and Michael Overesch and Anna Rohlfing-Bastian and Ulrich Schreiber and Caren Sureth-Sloane",

year = "2023",

doi = "10.54648/taxi2023024",

language = "English",

volume = "51",

pages = "272--289",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "4",

}

TY - JOUR

T1 - Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing

AU - Greil, Stefan

AU - Overesch, Michael

AU - Rohlfing-Bastian, Anna

AU - Schreiber, Ulrich

AU - Sureth-Sloane, Caren

PY - 2023

Y1 - 2023

U2 - 10.54648/taxi2023024

DO - 10.54648/taxi2023024

M3 - Journal article

SN - 0165-2826

VL - 51

SP - 272

EP - 289

JO - Intertax

JF - Intertax

IS - 4

ER -