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.
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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|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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