Stefan Greil

German Federal Ministry of Finance

Wilhelmstrasse 97

Berlin, 10117

Germany

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Scholarly Papers (1)

1.

Towards an Amended Arm’s Length Principle – Tackling Complexity and Implementing Destination Rules in Transfer Pricing

TRR 266 Accounting for Transparency Working Paper Series No. 89, WU International Taxation Research Paper Series No. 2022-10
Number of pages: 34 Posted: 19 Jul 2022 Last Revised: 06 Dec 2022
German Federal Ministry of Finance, Universität zu Köln, Goethe University Frankfurt, University of Mannheim - Department of Business Administration and Taxation and Paderborn University
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Citation 2

Abstract:

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Arm's Length Principle, Transfer Pricing, International Taxation, OECD BEPS Project