{"doi":"10.2308/TAR- 2021-0477","_id":"56641","main_file_link":[{"open_access":"1","url":"https://doi.org/10.2308/TAR-2021-0477"}],"intvolume":"       100","date_created":"2024-10-16T09:09:05Z","status":"public","department":[{"_id":"187"}],"user_id":"74000","year":"2025","page":"71 - 102","publication":"The Accounting Review","type":"journal_article","date_updated":"2025-03-04T08:03:15Z","oa":"1","language":[{"iso":"eng"}],"volume":100,"issue":"2","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","author":[{"full_name":"Diller, Markus","first_name":"Markus","last_name":"Diller"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"},{"full_name":"Schneider, Georg","first_name":"Georg","last_name":"Schneider"},{"id":"530","first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren"}],"citation":{"ama":"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. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>","mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }"}}