Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency

article Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency yes Markus Diller author Johannes Lorenz author Georg Schneider author Caren Sureth-Sloane author 530 0000-0002-8183-5901 187 department 2025 eng The Accounting Review10.2308/TAR- 2021-0477 100271 - 102 @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} } 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. The Accounting Review. 2025;100(2):71-102. doi:<a href="https://doi.org/10.2308/TAR- 2021-0477">10.2308/TAR- 2021-0477</a> M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102. 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.” The Accounting Review 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>. 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,” The Accounting Review, 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>. Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review, 100(2), 71–102. <a href="https://doi.org/10.2308/TAR- 2021-0477">https://doi.org/10.2308/TAR- 2021-0477</a> Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review, 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>. 566412024-10-16T09:09:05Z2026-04-09T07:35:36Z