article yes Stefan Greil author Eleonore Kaluza-Thiesen author Kim Alina Schulz author 68607 Caren Sureth-Sloane author 530 0000-0002-8183-5901 187 department 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. 2026 eng 2411-37 Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” <i>EJournal of Tax Research</i>, vol. 24, no. 1, 2026, pp. 1–37. Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. <i>eJournal of Tax Research</i>. 2026;24(1):1-37. @article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2026, title={Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}, volume={24}, number={1}, journal={eJournal of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2026}, pages={1–37} } Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2026). Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. <i>EJournal of Tax Research</i>, <i>24</i>(1), 1–37. S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” <i>eJournal of Tax Research</i>, vol. 24, no. 1, pp. 1–37, 2026. Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” <i>EJournal of Tax Research</i> 24, no. 1 (2026): 1–37. S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research 24 (2026) 1–37. 653152026-04-02T08:35:24Z2026-07-02T12:06:56Z