Arm’s length pricing and multinational banks : an old fashioned approach in a modern world

Sadiq, Kerrie (2012) Arm’s length pricing and multinational banks : an old fashioned approach in a modern world. Tax Justice Focus, Volume 7, Number 3. Tax Justice Network, United Kingdom.

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Abstract

In “Arm’s Length Pricing and Multinational Banks: An Old Fashioned Approach in a Modern World”, Kerrie Sadiq, describes the high level of integration of multinational financial institutions and argues that treating each element within a given operation as a separate entity for transfer pricing purposes is not economically or legally realistic. She proposes instead formulary apportionment as a device for managing this complexity.

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ID Code: 68148
Item Type: Report
Refereed: No
Keywords: International Taxation, Transfer Pricing, Formulary Apportionment, Multinational Banks
Subjects: Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Taxation Law (180125)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 [please consult the author]
Deposited On: 10 Mar 2014 00:04
Last Modified: 10 Mar 2014 00:05

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