Arm's Length, DEBRA, Deduction, Digital services tax, Intertax, Pillar II, Tax Theory, Unitary Taxation
The Contents of Intertax, Volume 51, Issue 04, 2023
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber & Caren Sureth-Sloane, Towards an Amended Arm’s Length Principle: Tackling Complexity and Implementing Destination Rules in Transfer Pricing The arm’s length principle (ALP) is the…