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  2. Funds transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Funds_Transfer_Pricing

    A given fund transfer price will impact the measured performance of business units based on whether such business units are short of funds or have an excess of funds. The key variable which should be considered for setting the fund transfer price is the strategy of the financial institution (i.e. corporate strategy).

  3. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    The United States led the development of detailed, comprehensive transfer pricing guidelines with a White Paper in 1988 and proposals in 1990–1992, which ultimately became regulations in 1994. [33] In 1995, the OECD issued its transfer pricing guidelines which it expanded in 1996 and 2010. [ 34 ]

  4. Extraterritorial income exclusion - Wikipedia

    en.wikipedia.org/wiki/Extraterritorial_income...

    In response, the Administration pointed to the elimination of administrative transfer pricing rules. However, the separate company requirement of the FSC and DISC legislation had been eliminated. Without the need for two companies – a manufacturing company and a sales company – no need existed for transfer pricing rules.

  5. Transactional net margin method - Wikipedia

    en.wikipedia.org/wiki/Transactional_net_margin...

    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. Transfer mispricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_mispricing

    Whereas appropriate transfer pricing of tangible goods can be established by comparison with prices charged for similar goods to unrelated parties, transfer pricing of intangible goods, products of intellectual efforts, rarely has comparable equivalents. Transfer prices then have to be established based on expectations of future income. [16]

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  8. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    The setting of the amount of related party charges is commonly referred to as transfer pricing. Many jurisdictions have become sensitive to the potential for shifting profits with transfer pricing, and have adopted rules regulating setting or testing of prices or allowance of deductions or inclusion of income for related party transactions.

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