Towards an Amended Arm’s Length Principle – Tackling Complexity and Implementing Destination Rules in Transfer Pricing
Year of publication: |
2022
|
---|---|
Authors: | Greil, Stefan ; Overesch, Michael ; Rohlfing-Bastian, Anna ; Schreiber, Ulrich ; Sureth-Sloane, Caren |
Publisher: |
[S.l.] : SSRN |
Subject: | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Welt | World |
Extent: | 1 Online-Ressource (34 p) |
---|---|
Series: | TRR ; 266 Accounting for Transparency Working Paper Series No. 89 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 30, 2022 erstellt |
Other identifiers: | 10.2139/ssrn.4166972 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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