NatWest decision and transfer pricing : global implications for banks

Journal
Joseph, A.
Australia; OECD; United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

It is increasingly manifest that banks and financial institutions are being subjected to demanding transfer pricing audits around the world, and adjustments to pricing are becoming widespread. In this context, the author considers recent developments in the United States and Australia, as well as within the OECD that have a particular impact on banks and their permanent establishments.