References

• 2020Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint97 cited
• 2010Taxing International Business Income: Hard-Boiled Wonderland and the End of the World87 cited
• 2017Transfer Pricing and the Arm's Length Principle After BEPS76 cited
• 2020Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint72 cited
• 2018“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative54 cited
• 2020Value Creation: A Guiding Light for the Interpretation of Tax Treaties?41 cited
• 2011Arm’s Length Transaction Structures27 cited
• 2020Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?18 cited
• 2016Post-BEPS Application of the Arm’s Length Principle to Intangibles Structures16 cited

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