Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of...

The Fund Transfer Pricing (FTP) measures the contribution by each source of funding to the overall profitability in a financial institution. Funds that...

of four people. The Commissioners noted concerns that discretion in transfer pricing rules had been used to give Apple selective advantage. They believed...

industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking....

Transfer mispricing, also known as transfer pricing manipulation or fraudulent transfer pricing, refers to trade between related parties at prices meant...

Additionally, the OECD has published and updated the Transfer Pricing Guidelines since 1995. The Transfer Pricing Guidelines serve as a template for the profit...

countries that conclude double tax conventions, through transfer pricing, among each other. Transfer pricing and the arm's length principle were one of the focal...

shifting income among commonly controlled parties, often referred to as transfer pricing rules. Residency-based systems are subject to taxpayer attempts to...

a jurisdiction, they are subject to transfer pricing rules. Under these rules, tax authorities may adjust prices charged between related parties. Shareholders...

has recently created greater interest in congestion pricing. Implementation of congestion pricing has reduced traffic congestion in urban areas, reduced...

The EU Joint Transfer Pricing Forum (JTPF) was an informal body set up to assist and advise the European Commission on transfer pricing tax matters. It...

The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction...

approach to pricing (i.e., the pricing strategy), they turn their attention to pricing tactics. Tactical pricing decisions are shorter term prices, designed...

setting of prices charged by related parties for goods, services or the use of property. Many jurisdictions have guidelines on transfer pricing which allow...

use of foreign currency within their borders, reducing the effect of transfer pricing (see above). Many countries require visitors to have a certain amount...

company was criticized for legally moving its profits offshore via transfer pricing. "Forest Laboratories, Inc. 2013 Form 10-K Annual Report". U.S. Securities...

of road pricing to reduce congestion is economically viable and overall beneficial, although there is disagreement on what form road pricing should take...

An advance pricing agreement (APA) is an ahead-of-time agreement between a taxpayer and a tax authority on an appropriate transfer pricing methodology...

No. 3. Autumn. 1977 pp 101-121 Robin Murray, Transfer pricing and the State, Conference on Transfer Pricing, IDS, 6–10 March 1978 Robin Murray, "The Chandarias:...

Development Trade finance Trade pact Trade sanctions Trade war Transfer pricing Transfer problem United Nations Monetary and Financial Conference Uruguay...

ruling of the Supreme Court of Canada that deals with issues involving transfer pricing and how they are treated under the Income Tax Act of Canada ("ITA")...

as well as sales and services income involving related parties (see transfer pricing). U.S. tax on this income was avoided until the tax haven country paid...

paid $200 million to Swiss authorities over tax claims related to transfer pricing arrangements. In August 2021, Accenture confirmed a data breach due...

In finance, the strike price (or exercise price) of an option is a fixed price at which the owner of the option can buy (in the case of a call), or sell...

activities within corporate groups, required in many tax jurisdictions by transfer pricing regulations. Within the European Union, exit taxation is provided for...

prices for tax purposes where they did not in fact take place as such.[citation needed] Merging thin capitalisation rules with the transfer pricing rules...

capital; respectively: Asset pricing theory develops the models used in determining the risk-appropriate discount rate, and in pricing derivatives; and includes...

8-10: Transfer Pricing Moves to align transfer pricing outcomes with value creation. Creates stronger guidelines to transactions involving the transfer pricing...

agreements and various other aspects of international taxation such as transfer pricing. Combating tax evasion and tax avoidance practices is a key duty of...

it does not yet exist) rational pricing cannot be applied, as the arbitrage mechanism is not applicable. Here the price of the futures is determined by...