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  2. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    Two methods are often provided for splitting profits: [54] comparable profit split [55] and residual profit split. [56] The former requires that profit split be derived from the combined operating profit of uncontrolled taxpayers whose transactions and activities are comparable to the transactions and activities being tested.

  3. Transfer mispricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_mispricing

    The Transactional Net Margin Method is the most commonly used method to verify the correctness of transfer pricing to make sure that it is not case of transport mispricing. One advantage of this method is that all information necessary for application of this method are freely available from all public and commercial databases. [14]

  4. Formulary apportionment - Wikipedia

    en.wikipedia.org/wiki/Formulary_apportionment

    In 2007, it was suggested that the US Internal Revenue Service use formulary apportionment (actually a hybrid approach: routine return plus residual profit split) in the assessment of federal corporate income tax, believing it would lead to increased tax revenue in the face of a trend for multinational corporations to use transfer pricing to ...

  5. Transactional net margin method - Wikipedia

    en.wikipedia.org/.../Transactional_net_margin_method

    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 with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.

  6. Funds transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Funds_Transfer_Pricing

    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.

  7. Advance pricing agreement - Wikipedia

    en.wikipedia.org/wiki/Advance_pricing_agreement

    An advance pricing agreement (APA) is an ahead-of-time agreement between a taxpayer and a tax authority on an appropriate transfer pricing methodology (TPM) for a set of transactions at issue over a fixed period of time [1] (called "Covered Transactions").

  8. 6 best ways to FDIC-insure your excess bank deposits - AOL

    www.aol.com/finance/ways-to-insure-excess-bank...

    Split your money among different banks The simplest way to make sure your deposits of more than $250,000 are covered is to move any excess money into a new account at a different FDIC-insured bank.

  9. Base erosion and profit shifting - Wikipedia

    en.wikipedia.org/wiki/Base_erosion_and_profit...

    Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as ...