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:

Self-contained

Publication Information

TRR 266 researchers

Anna Rohlfing-Bastian Goethe University Frankfurt

Anna Rohlfing-Bastian is Professor for Accounting, especially Management Accounting at Goethe University Frankfurt. Her research interests include incentive contracts and performance measurement, task assignment in firms, organizational structures and relevant costs for decision-making. She is member of the Scientific Committee of the European Accounting Association (EAA) as well as member of the working group “transfer prices” of the Schmalenbach-Gesellschaft. In addition, she is chairwoman of the German Economic Association of Business Administration (GEABA). She has published in renowned international journals such as The Accounting Review, the Review of Accounting Studies and the Journal of Management Accounting Research. She holds responsibility for reviewer activities of several leading journals such as the Review of Accounting Studies, Management Accounting Review and Review of Managerial Science. She is also member of the editorial review board of the Journal of Management Accounting Research.

Caren Sureth-Sloane Paderborn University

Caren Sureth-Sloane is Professor for Business Administration, especially Business Taxation at Paderborn University and visiting professor at the Vienna University of Economics and Business. Her research focus is on the effects of taxation on corporate decisions, especially on the effects of taxes on risky investments, as well as on international business taxation and on tax complexity. She is founding member of arqus, working group quantitative business taxation, as well as member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she is the vice president. She is also full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts.

External researchers

Stefan Greil

Michael Overesch

Ulrich Schreiber

Start Page

272

End Page

289

Issue Number

Volume Number

Cite this article as

Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2023). Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing. Intertax, 51(4), 272-289.

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