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An arm's length approach to levying capital taxes in the financial services sector

Publication date: 01 Sep 98 | Source: INTERNATIONAL TRANSFER PRICING JOURNAL

Issue: Vol 5, No5

Pages: pp.210-212

Abstract:
This article addresses the complementary capital tax transfer pricing issue that can arise when a multinational corporation has the option of attributing capital to cross-border affiliates. This issue will be related to the current global trading debate.

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Author profiles

Frank MORISANO
John YOUNG
John is a Consulting tax Lawyer.
Current at 4 August 2008.
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