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

Raffaele Petruzzi
, Argyro Myzithra

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

10.59403/6cd7v7

Cite this

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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)",

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M3 - Journal article

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JO - International Transfer Pricing Journal (ITPJ)

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