Taxation of multinational banks : using formulary apportionment to reflect economic reality

Sadiq, Kerrie (2012) Taxation of multinational banks : using formulary apportionment to reflect economic reality. In Proceedings of Transfer Pricing : Alternative Methods of Taxation of Multinationals, Helsinki.


The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.

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ID Code: 53142
Item Type: Conference Paper
Refereed: No
Additional Information: Conference hosted by the Tax Justice Network, Ministry for Foreign Affairs of Finland and KEPA, The Parliament of Finland
Keywords: Taxation of Multinational banks
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 [please consult the author]
Deposited On: 16 Aug 2012 03:22
Last Modified: 15 Dec 2012 14:35

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