Towards an amended arm’s length principle – Tackling complexity and implementing destination rules in transfer pricing

Year: 2023
Type: Journal Publication
Journal: Intertax
Open Science:

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.

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