@article{65315,
  abstract     = {{This study examines the drivers of perceived corporate transfer pricing complexity. Our analysis is based on survey data from 
multinational firms in the manufacturing sector. We identify three key strategies expected to reduce transfer pricing complexity 
and associated compliance costs while enhancing tax compliance: standardising transfer pricing documentation, strengthening 
cooperation between tax authorities, and increasing transparency through expanded information exchange among tax 
authorities and between tax authorities and firms. The findings provide evidence-based insights for international tax policy 
aimed at reducing transfer pricing complexity and associated administrative burdens for both firms and tax administrations. }},
  author       = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  journal      = {{eJournal of Tax Research}},
  number       = {{1}},
  pages        = {{1--37}},
  title        = {{{Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}}},
  volume       = {{24}},
  year         = {{2026}},
}