Transfer Pricing Issues in Financial Services

Journal
Author
Sim, S.T.Y.
Country
International
Published Date
Issue
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A typical piece on financial services transfer pricing issues may cover audit challenges in head-office services cost recharges, investment management fees, guarantee fees and so on. Whilst all these audit risks are real, the author examines some of the more fundamental structural reasons why financial services transfer pricing differ from transfer pricing in other industries including the challenges confronting an in-house financial services transfer pricing manager.