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Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard

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References

2009International Tax Coordination for a Second-Best World (Part I)136 cited
2010International Tax Coordination for a Second-Best World (Part III)42 cited

Cited by

2017Location-Specific Advantages: A Rising Disruptive Factor in Transfer Pricing25 cited
2021Is There Finally an International Tax System?16 cited
2018Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World14 cited

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