@article{GreilSchwarzStein2023, author = {Greil, Stefan and Schwarz, Christian and Stein, Stefan}, title = {ESG Value Creation from a Transfer Pricing Perspective}, series = {International Transfer Pricing Journal}, volume = {30}, journal = {International Transfer Pricing Journal}, number = {2}, publisher = {International Bureau of Fiscal Documentation}, issn = {2352-9172}, doi = {10.59403/csvtb1}, year = {2023}, abstract = {Achieving environmental, social and governance (ESG) targets has become one of the most important challenges for multinational enterprises (MNEs). However, ESG initiatives have received rather little attention so far from a transfer pricing perspective. This article explores how ESG initiatives can alter the existing value creation within MNEs from a transfer pricing perspective.}, subject = {Environmental, Social and Governance}, language = {en} } @misc{SchwarzStein2024, author = {Schwarz, Christian and Stein, Stefan}, title = {Inflation und Verrechnungspreise}, series = {Internationales Steuerrecht}, journal = {Internationales Steuerrecht}, number = {13}, publisher = {C.H. Beck}, address = {M{\"u}nchen}, issn = {0942-6744}, pages = {507 -- 511}, year = {2024}, subject = {Betriebspr{\"u}fung}, language = {de} } @misc{SchoenfeldSchwarz2024, author = {Sch{\"o}nfeld, Philipp and Schwarz, Christian}, title = {Verrechnungspreise: Erstellung einer Verrechnungspreisdokumentation und Auswirkungen auf ein Tax CMS}, series = {Praxis Internationale Steuerberatung}, journal = {Praxis Internationale Steuerberatung}, number = {11}, publisher = {Kuselit}, issn = {1438-8375}, pages = {325 -- 330}, year = {2024}, subject = {Rechnungslegung}, language = {de} }