---
_id: '65315'
abstract:
- lang: eng
  text: "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. "
author:
- first_name: Stefan
  full_name: Greil, Stefan
  last_name: Greil
- first_name: Eleonore
  full_name: Kaluza-Thiesen, Eleonore
  last_name: Kaluza-Thiesen
- first_name: Kim Alina
  full_name: Schulz, Kim Alina
  id: '68607'
  last_name: Schulz
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: '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.'
  apa: '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.'
  bibtex: '@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}
    }'
  chicago: '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.'
  ieee: '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.'
  mla: '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.'
  short: S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax
    Research 24 (2026) 1–37.
date_created: 2026-04-02T08:35:24Z
date_updated: 2026-07-02T12:06:56Z
department:
- _id: '187'
intvolume: '        24'
issue: '1'
language:
- iso: eng
page: 1-37
publication: eJournal of Tax Research
quality_controlled: '1'
status: public
title: 'Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency'
type: journal_article
user_id: '96670'
volume: 24
year: '2026'
...