Expert Group Transfer Pricing of the Schmalenbach Society (2026): Mandatory Binding Arbitration – Economic Evaluation of an International Norm, International Transfer Pricing Journal, 33 (5), https://doi.org/10.59403/pmxpqx (lead authors: Christian Danner, Martin Lagarden, Jan Thomas Martini, Rainer Niemann, Andreas Oestreicher, Juliane Sassmann, Ulrich Schreiber, Dirk Simons, Caren Sureth-Sloane, Dennis Voeller).