New Volume on Transfer Pricing

AccSus members Anna Rohlfing-Bastian and Sara Bormann contributed to a new academic volume on the arm’s length principle, the central standard for assessing cross-border transactions between related companies.
The book was published in honor of Manfred Naumann’s 75th birthday. Naumann previously headed the transfer pricing division at Germany’s Federal Ministry of Finance. It brings together contributions from scholars and experts in business, consulting, tax administration, and legal practice.
Across more than 500 pages, the volume examines the arm’s length principle from historical, economic, ethical, legal, and procedural perspectives. It also discusses newer developments, including the role of artificial intelligence.
The book was presented to Manfred Naumann at a symposium two weeks ago.