The challenge : transfer pricing solutions for e-banking

Journal
Diakonova, I.; Huibregtse, S.B.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2001 (Volume 3), No. 3
PriceUSD 45

This article concludes a series of publications about the impact of transfer pricing in the global financial services industry. Focus on the changes in the transfer pricing system caused by a radical change of a business model. After describing the typical e-business models, a review of the OECD guidance, providing practical examples and concluding with the impact of the new challenges on the transfer pricing system of banks.