The fundamental failing of the traditional transfer pricing regime - applying the arm's length standard to multinational banks based on a comparability analysis
Year of publication: |
2004
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Authors: | Sadiq, Kerrie |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 214979-5. - Vol. 58.2004, 2, p. 67-81
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Subject: | Verrechnungspreis | Transfer pricing | Internationales Steuerrecht | International tax law | Internationale Bank | International bank |
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