Return to capital: A new transfer pricing dilemma for financial institutions? June 30 2006 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email By Erica Howard, John Neighbour (UK), Bob Clair (US), Damien Preshaw (Australia) and Jan Martens* (Fidal International) Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login