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International - Deductibility and Transfer Pricing of Banks’ Liquidity Reserve Expense

Country:
International
Author:
C. Lim
Issue:
Derivatives & Financial Instruments, 2013 (Volume 15), No 5
Published:
19 September 2013
The author considers the tax implications of a bank’s liquidity reserve expense and, specifically, the challenges a bank may encounter in devising a global transfer pricing policy and obtaining a deduction for liquidity reserve expense in the countries in which it conducts business.
 
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