For a finite covering map , define the fiber of the transferred vector bundle by . Local trivializations of the covering map make this a vector bundle, and compatibility with direct sums extends it to Topological K-theory.
For a finite covering map , the K-theory transfer of a finite covering obeys
On each fibre, this is the natural linear isomorphism distributing a tensor product over the direct sum of the fibers of . It gives the formula for vector bundles and hence for their virtual differences.
Now suppose is a finite CW complex and the covering map has constant degree . The class is the permutation vector bundle of rank , so has rank zero. By nilpotence of rank-zero K-theory classes, some power of is zero. After localization of a ring at , the class is a unit, with inverse given by a finite geometric sum in . If , the projection formula gives , hence after this localization. Thus pullback is injective after inverting . The finite-CW hypothesis supplies the nilpotence step.

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