{"series_title":"TRR 266 Accounting for Transparency Working Paper Series","citation":{"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>.","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>","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.","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.","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>"},"date_updated":"2024-04-08T11:32:32Z","publication_identifier":{"issn":["1556-5068"]},"main_file_link":[{"open_access":"1"}],"date_created":"2023-01-10T11:00:37Z","publication_status":"published","type":"working_paper","doi":"10.2139/ssrn.4166972","status":"public","department":[{"_id":"187"}],"oa":"1","user_id":"530","intvolume":"        89","_id":"35795","language":[{"iso":"eng"}],"title":"Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing","author":[{"first_name":"Stefan","last_name":"Greil","full_name":"Greil, Stefan"},{"first_name":"Michael","full_name":"Overesch, Michael","last_name":"Overesch"},{"first_name":"Anna","full_name":"Rohlfing-Bastian, Anna","last_name":"Rohlfing-Bastian"},{"first_name":"Ulrich","full_name":"Schreiber, Ulrich","last_name":"Schreiber"},{"id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"volume":89,"year":"2022"}