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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

journal contribution
posted on 2004-02-01, 00:00 authored by Kerrie Sadiq
The fundamental failing of the traditional transfer pricing regime-applying the arm's length standard to multinational banks based on a comparability analysis

History

Journal

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

58

Issue

2

Pagination

67 - 81

Publisher

International Bureau of Fiscal Documentation Publications BV

Location

Amsterdam, The Netherlands

ISSN

0007-4624

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2004, International Bureau of Fiscal Documentation

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