<?xml version="1.0" encoding="UTF-8"?>
<OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/"
         xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
         xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd">
<ListRecords>
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/oai_dc/"
           xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/"
           xmlns:dc="http://purl.org/dc/elements/1.1/"
           xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
           xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
   	<dc:title>Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency</dc:title>
   	<dc:creator>Diller, Markus</dc:creator>
   	<dc:creator>Lorenz, Johannes</dc:creator>
   	<dc:creator>Schneider, Georg</dc:creator>
   	<dc:creator>Sureth-Sloane, Caren</dc:creator>
   	<dc:date>2025</dc:date>
   	<dc:type>info:eu-repo/semantics/article</dc:type>
   	<dc:type>doc-type:article</dc:type>
   	<dc:type>text</dc:type>
   	<dc:type>http://purl.org/coar/resource_type/c_6501</dc:type>
   	<dc:identifier>https://ris.uni-paderborn.de/record/56641</dc:identifier>
   	<dc:source>Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. &lt;i&gt;The Accounting Review&lt;/i&gt;. 2025;100(2):71-102. doi:&lt;a href=&quot;https://doi.org/10.2308/TAR- 2021-0477&quot;&gt;10.2308/TAR- 2021-0477&lt;/a&gt;</dc:source>
   	<dc:language>eng</dc:language>
   	<dc:relation>info:eu-repo/semantics/altIdentifier/doi/10.2308/TAR- 2021-0477</dc:relation>
   	<dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
</oai_dc:dc>
</ListRecords>
</OAI-PMH>
