{"language":[{"iso":"eng"}],"year":"2023","date_updated":"2023-03-21T10:32:16Z","page":"272-289","department":[{"_id":"187"}],"title":"Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing","volume":51,"status":"public","intvolume":"        51","citation":{"ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>. 2023;51(4):272-289.","apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>, <i>51</i>(4), 272–289.","bibtex":"@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023, title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.","ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” <i>Intertax</i>, vol. 51, no. 4, pp. 272–289, 2023.","mla":"Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>, vol. 51, no. 4, 2023, pp. 272–89.","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i> 51, no. 4 (2023): 272–89."},"date_created":"2023-02-28T10:34:17Z","quality_controlled":"1","user_id":"68544","author":[{"full_name":"Greil, Stefan","first_name":"Stefan","last_name":"Greil"},{"last_name":"Overesch","first_name":"Michael","full_name":"Overesch, Michael"},{"last_name":"Rohlfing-Bastian","full_name":"Rohlfing-Bastian, Anna","first_name":"Anna"},{"full_name":"Schreiber, Ulrich","first_name":"Ulrich","last_name":"Schreiber"},{"orcid":" 0000-0002-8183-5901","id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"publication":"Intertax","publication_status":"published","type":"journal_article","_id":"42635","issue":"4"}