---
res:
  bibo_abstract:
  - "This study examines the drivers of perceived corporate transfer pricing complexity.
    Our analysis is based on survey data from \r\nmultinational firms in the manufacturing
    sector. We identify three key strategies expected to reduce transfer pricing complexity
    \r\nand associated compliance costs while enhancing tax compliance: standardising
    transfer pricing documentation, strengthening \r\ncooperation between tax authorities,
    and increasing transparency through expanded information exchange among tax \r\nauthorities
    and between tax authorities and firms. The findings provide evidence-based insights
    for international tax policy \r\naimed at reducing transfer pricing complexity
    and associated administrative burdens for both firms and tax administrations.
    @eng"
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Stefan
      foaf_name: Greil, Stefan
      foaf_surname: Greil
  - foaf_Person:
      foaf_givenName: Eleonore
      foaf_name: Kaluza-Thiesen, Eleonore
      foaf_surname: Kaluza-Thiesen
  - foaf_Person:
      foaf_givenName: Kim Alina
      foaf_name: Schulz, Kim Alina
      foaf_surname: Schulz
      foaf_workInfoHomepage: http://www.librecat.org/personId=68607
  - foaf_Person:
      foaf_givenName: Caren
      foaf_name: Sureth-Sloane, Caren
      foaf_surname: Sureth-Sloane
      foaf_workInfoHomepage: http://www.librecat.org/personId=530
    orcid: ' 0000-0002-8183-5901'
  bibo_issue: '1'
  bibo_volume: 24
  dct_date: 2026^xs_gYear
  dct_language: eng
  dct_title: 'Navigating Transfer Pricing Complexity: Standardization, Cooperation,
    Transparency@'
...