The EC’s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm’s Length Principle

Raffaele Petruzzi; Argyro Myzithra

doi:10.59403/6cd7v7

The EC’s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm’s Length Principle

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article › peer-review

Original language	English
Pages (from-to)	21-31
Journal	International Transfer Pricing Journal (ITPJ)
Volume	31
Issue number	1
DOIs	https://doi.org/10.59403/6cd7v7
Publication status	Published - 2024

Access to Document

10.59403/6cd7v7Licence: Other

Check availability

University Library Catalogue

Cite this

@article{90e4d6a27f62429abd024aae1b920ebc,

title = "The EC{\textquoteright}s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm{\textquoteright}s Length Principle",

author = "Raffaele Petruzzi and Argyro Myzithra",

year = "2024",

doi = "10.59403/6cd7v7",

language = "English",

volume = "31",

pages = "21--31",

journal = "International Transfer Pricing Journal (ITPJ)",

issn = "1385-3074",

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

number = "1",

}

TY - JOUR

T1 - The EC’s Proposal for a Directive on Transfer Pricing: Paving the Road for a Common Application of the Arm’s Length Principle

AU - Petruzzi, Raffaele

AU - Myzithra, Argyro

PY - 2024

Y1 - 2024

U2 - 10.59403/6cd7v7

DO - 10.59403/6cd7v7

M3 - Journal article

SN - 1385-3074

VL - 31

SP - 21

EP - 31

JO - International Transfer Pricing Journal (ITPJ)

JF - International Transfer Pricing Journal (ITPJ)

IS - 1

ER -