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Where Do Financial Services Meet Transfer Pricing?

By: Irina Diakonova, Steef Huibregtse and Gesa Körner.


This article is the first of a series of publications about the impact of transfer pricing in the global financial services industry. While specific focus is placed on transactions within commercial banks, many of the issues described herein will be applicable to the treasury departments of multinational companies. This article provides the reader with a general context on the type of financial services typically raising transfer pricing discussions. Subsequent articles in this series will present the detailed analysis of the financial services business and application of the transfer pricing with respect to global trading of financial instruments, treatment of centralized services and electronic banking.


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