TY - JOUR A1 - Greil, Stefan A1 - Schwarz, Christian A1 - Stein, Stefan T1 - ESG Value Creation from a Transfer Pricing Perspective JF - International Transfer Pricing Journal N2 - 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. KW - Environmental, Social and Governance KW - Multinationales Unternehmen KW - Wertschöpfung KW - Verrechnungspreis Y1 - 2023 U6 - https://doi.org/10.59403/csvtb1 SN - 2352-9172 VL - 30 IS - 2 PB - International Bureau of Fiscal Documentation ER - TY - GEN A1 - Schwarz, Christian A1 - Stein, Stefan T1 - Inflation und Verrechnungspreise T2 - Internationales Steuerrecht KW - Betriebsprüfung KW - Inflation KW - Verrechnungspreis Y1 - 2024 SN - 0942-6744 IS - 13 SP - 507 EP - 511 PB - C.H. Beck CY - München ER - TY - GEN A1 - Schönfeld, Philipp A1 - Schwarz, Christian T1 - Verrechnungspreise: Erstellung einer Verrechnungspreisdokumentation und Auswirkungen auf ein Tax CMS T2 - Praxis Internationale Steuerberatung KW - Rechnungslegung KW - Verrechnungspreis Y1 - 2024 SN - 1438-8375 IS - 11 SP - 325 EP - 330 PB - Kuselit ER -