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Pu­bli­ca­ti­on: Greil, Over­esch, Rohl­fing-Bas­ti­an, Schrei­ber, Su­reth-Slo­a­ne: To­wards an Amen­ded Ar­m´s Length Prin­ci­ple - Tack­ling Com­ple­xi­ty and Im­ple­men­ting De­s­ti­na­ti­on Ru­les in Trans­fer Pri­cing, In­ter­tax

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Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2023): Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, Intertax, 51 (4), 272-289.