@article{Kramer,
  author    = {Frank Kramer},
  title     = {Transfer pricing regulations in Germany : Relocation of functions},
  series = {Tax Administration Review CIAT/AEAT/IEF},
  number    = {31},
  issn      = {1684-9434},
  pages     = {57 -- 70},
  language  = {en}
}