{"publication":"Intertax","issue":"4","citation":{"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.","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} }","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.","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.","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.","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.","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."},"quality_controlled":"1","date_created":"2023-02-28T10:34:17Z","type":"journal_article","department":[{"_id":"187"}],"year":"2023","title":"Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing","status":"public","author":[{"full_name":"Greil, Stefan","last_name":"Greil","first_name":"Stefan"},{"first_name":"Michael","last_name":"Overesch","full_name":"Overesch, Michael"},{"last_name":"Rohlfing-Bastian","first_name":"Anna","full_name":"Rohlfing-Bastian, Anna"},{"full_name":"Schreiber, Ulrich","last_name":"Schreiber","first_name":"Ulrich"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"publication_status":"published","date_updated":"2026-04-09T07:43:52Z","intvolume":"        51","page":"272-289","language":[{"iso":"eng"}],"_id":"42635","user_id":"96670","volume":51}