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...

by the European Commission contained very detailed analysis of the transfer pricing methodology used by Apple. According to the commission, the tax arrangement...

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

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...

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

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

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

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

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...

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...

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

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

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

of transfer pricing, Ronen points out a strong similarity between the problems of dealing with externalities and the intra-firm transfer pricing problem...

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

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

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")...

high". The Record. Retrieved 26 October 2021. IPv4 Market Group. "IPv4 Transfer Pricing". Archived from the original on 2021-10-26. Retrieved 26 October 2021...

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:...

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

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

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

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...

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

provisions to facilitate relieving of economic double taxation in transfer pricing cases. This is a taxpayer friendly measure and is in line with India's...

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...

Law. Dr. Eden is an expert in the field of International Transfer Pricing, which is the pricing of products that move between subunits of Multinational...