{"type":"working_paper","series_title":"TRR 266 Accounting for Transparency Working Paper Series","volume":89,"_id":"35795","author":[{"first_name":"Stefan","full_name":"Greil, Stefan","last_name":"Greil"},{"first_name":"Michael","last_name":"Overesch","full_name":"Overesch, Michael"},{"full_name":"Rohlfing-Bastian, Anna","last_name":"Rohlfing-Bastian","first_name":"Anna"},{"last_name":"Schreiber","full_name":"Schreiber, Ulrich","first_name":"Ulrich"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane"}],"status":"public","intvolume":"        89","date_created":"2023-01-10T11:00:37Z","language":[{"iso":"eng"}],"user_id":"68544","citation":{"apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2022). <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i> (Vol. 89). <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>.","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022.","bibtex":"@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i>, vol. 89. 2022.","mla":"Greil, Stefan, et al. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>.","ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol 89.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>"},"publication_identifier":{"issn":["1556-5068"]},"date_updated":"2023-02-28T11:09:56Z","title":"Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing","year":"2022","department":[{"_id":"187"}],"doi":"10.2139/ssrn.4166972","publication_status":"published"}