Back to the news list

Work­ing Pa­per: Greil, Overesch, Rohlf­ing-Basti­an, Schreiber, Sureth-Sloane: To­wards an amended arm´s length prin­ciple - Tack­ling com­plex­ity and im­ple­ment­ing des­tin­a­tion rules in trans­fer pri­cing, TRR 266

 |  Forschung - Research

Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2022): Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing, TRR 266 Working Paper Series No. 89. Available at SSRN: https://ssrn.com/abstract=4166972.