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The discussion in this section explains an economic theory behind optimal transfer pricing with optimal defined as transfer pricing that maximizes overall firm profits in a non-realistic world with no taxes, no capital risk, no development risk, no externalities or any other frictions which exist in the real world.
Bloomberg Industry Group, Inc. (formerly known as Bloomberg BNA, The Bureau of National Affairs, Inc., and BNA) is an affiliate of Bloomberg L.P. and a source of legal, tax, regulatory, and business news and information for professionals.
In his analysis piece, consultant Michael Feit examines recent price increases for Bloomberg BNA and what it means for the company’s market positioning. Opinion: Inside Bloomberg BNA's Fall ...
Nashville International Airport (IATA: BNA, ICAO: KBNA, FAA LID: BNA) is a public/military airport in the southeastern section of Nashville, Tennessee, United States. Established in 1937, its original name was Berry Field, from which its ICAO and IATA identifiers are derived. The current terminal was built in 1987, and the airport took its ...
The Fund Transfer Pricing (FTP) measures the contribution by each source of funding to the overall profitability in a financial institution. [1] Funds that go toward lending products are charged to asset-generating businesses whereas funds generated by deposit and other funding products are credited to liability-generating businesses.
Transfer the cream cheese mixture to the prepared baking dish. Bake until beginning to bubble, about 20 minutes. If desired, broil the top for 1 to 2 minutes until golden brown.
The SCC's statement that an arm's-length price can fall within an acceptable range of prices has also been seen as significant, and consistent with the 2010 OECD transfer pricing guidelines, as it appears to be contrary to the long-standing policy of the Canada Revenue Agency to express a preference for unweighted yearly averages of comparators ...
Although the amount of empirical analysis about transfer pricing is quite small, it is clear that the amount of trade mispricing occurring in African exports is higher than that of the developed world, since in Africa there is the insufficient implementation of OECD guidelines and generally less air-tight laws.