Nach­rich­ten (Lis­ten-Va­ri­a­n­te)

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.