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...

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...

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

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...

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

congestion pricing, where access to a lane or a facility is priced. Congestion pricing is a concept from market economics regarding the use of pricing mechanisms...

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

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

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

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

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...

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

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...

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

cost Pricing and various aspects of the pricing decision Transfer pricing selling within a multi-divisional company Joint product pricing price setting...

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...

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

Quantity theory of money Rate of return pricing – Rational choice theory – Rational expectations – Rational pricing – Reaganomics – Real business-cycle theory...

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

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

certain minimum operational profits, are not made subject to rigorous transfer pricing audits. In the context of Information Technology Act, 2000, a safe...

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

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...

planning audit programs. Abdel-khalik studied Myron Gordon's model of transfer pricing system and published a paper indicating that Gordon's model could,...

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...