Pillar One, Pillar Two, Transfer Pricing and the Arm’s Length Principle: A Tangled Web of New and Old Taxing Rules

Publication: Scientific journal › Journal article › peer-review

Original language	English
Pages (from-to)	446-459
Journal	Bulletin for International Taxation
Volume	77
Issue number	10
Publication status	Published - 2023

Cite this

@article{c9ba6f84131542d5a0b9d5e1ef0a9e24,

title = "Pillar One, Pillar Two, Transfer Pricing and the Arm{\textquoteright}s Length Principle: A Tangled Web of New and Old Taxing Rules",

author = "Raffaele Petruzzi and Abhishek Padwalkar",

year = "2023",

language = "English",

volume = "77",

pages = "446--459",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "10",

}