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

Jahr: 2023

Typ: Journal Publication

Fachzeitschrift: Intertax

Open Science:

Self-contained

Veröffentlichungsinformationen

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

Prof. Caren Sureth-Sloane is Professor of Business Administration, especially Business Taxation at Paderborn University and is the spokesperson of the DFG-funded Collaborative Research Center TRR 266 Accounting for Transparency. She studies the effects of taxation on corporate decisions, especially on risky investments, as well as international business taxation and tax complexity. Since 2010, she has been Guest Professor at the Vienna University of Economics and Business and Principal Investigator of the FWF Doctoral Program in International Business Taxation (DIBT). She received offers from the University of Graz, the Humboldt University of Berlin, the Goethe University of Frankfurt, and the University of Cologne. She is a member of the working group “taxes” and “transfer prices” of the Schmalenbach-Gesellschaft, of which she has been vice president since 2019. In 2013 Caren Sureth-Sloane was appointed a full member of the North Rhine-Westphalian Academy of Sciences, Humanities and the Arts. She is also a member of the DFG-Senate since 2021. Sureth-Sloane received an honorary doctorate from the Faculty of Business, Economics and Social Sciences at the University of Graz in 2021 and an honorary doctorate from the Faculty of Business Studies and Economics at the University of Bremen in 2022.

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.

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

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