Na­chricht­en (Listen-Vari­ante)

Pub­lic­a­tion: Greil, Overesch, Rohlf­ing-Basti­an, Schreiber, Sureth-Sloane: To­wards an Amended Arm´s Length Prin­ciple - Tack­ling Com­plex­ity and Im­ple­ment­ing Des­tin­a­tion Rules in Trans­fer Pri­cing, In­ter­tax

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Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2023): Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, Intertax, 51 (4), 272-289.