Smart contracts

1 articles available

Claudio Cipollini (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / RCLex)

Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control (Forthcoming: Intertax, vol. 49, 2021, issue 4)

February 24, 2021

Claudio Cipollini (Heidelberg University, Germany) / February 24, 2021 The identification of new instruments to improve the efficiency of transfer pricing (TP) control is a priority on the…

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