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The fundamental failing of the traditional transfer pricing regime-applying the arm's length standard to multinational banks based on a comparability analysis

Sadiq, Kerrie 2004, The fundamental failing of the traditional transfer pricing regime-applying the arm's length standard to multinational banks based on a comparability analysis, Bulletin for international fiscal documentation : official organ of the Int. Fiscal Association, I.F.A. = bulletin de documentation fiscale internationale : organe officiel de l'I.F.A, vol. 58, no. 2, pp. 67-81.

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Title The fundamental failing of the traditional transfer pricing regime-applying the arm's length standard to multinational banks based on a comparability analysis
Author(s) Sadiq, Kerrie
Journal name Bulletin for international fiscal documentation : official organ of the Int. Fiscal Association, I.F.A. = bulletin de documentation fiscale internationale : organe officiel de l'I.F.A
Volume number 58
Issue number 2
Start page 67
End page 81
Publisher International Bureau of Fiscal Documentation Publications BV
Place of publication Amsterdam, The Netherlands
Publication date 2004-02
ISSN 0007-4624
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2004, International Bureau of Fiscal Documentation
Persistent URL http://hdl.handle.net/10536/DRO/DU:30002464

Document type: Journal Article
Collection: Law
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