Transfer Pricing for Data Businesses: How to Apply the Arm's Length Principle to the Digital Economy
Ludwig, Christopher,
Marcel Olbert
und
Christoph Spengel
(2019),
Transfer Pricing for Data Businesses: How to Apply the Arm's Length Principle to the Digital Economy,
in: Pasquale Pistone, Dennis Weber (Hrsg.),
Taxing the Digital Economy - The EU Proposals and Other Insights,
Amsterdam,
27-47