@article{article9a20f3cd,
title   = {The impact of countries transfer pricing rules on profit shifting},
author = {Rathke, Alex Augusto Timm and Rezende, Amaury José and Watrin, Christoph},
year = {2021},
doi = {10.1108/JAAR-03-2020-0034},
journal   = {Journal of Applied Accounting Research}
}