(C) Controller Magazin
In the just published April issue 2020 of the magazine “Controller Magazin” a practical article by Clemens Löffler (Senior Researcher, FHWien der WKW) has been published. In the article entitled “International transfer pricing in the area of conflict between taxation and control” Clemens Löffler shows that the conflict of objectives of international transfer pricing (between fair taxation and corporate control) can be resolved elsewhere. Please note, that the article is in German.
The article can be downloaded here: https://www.haufe.de/controlling/zeitschrift/controller-magazin/controller-magazin-ausgabe-22020-controller-magazin_28_509924.html