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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.
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.
In 2015, the G20 supported the transfer pricing recommendations, which aims to guide governments on how profits of multinational companies should be divided among individual countries. Furthermore, the G20 is involved in developing a global tax framework.
Indonesian Arabic (Arabic: العربية الاندونيسية, romanized: al-‘Arabiyya al-Indūnīsiyya, Indonesian: Bahasa Arab Indonesia) is a variety of Arabic spoken in Indonesia. It is primarily spoken by people of Arab descents and by students ( santri ) who study Arabic at Islamic educational institutions or pesantren .
Hawala (also Hiwala, Hewala, or Hundi; literally "transfer" or "trust") is a widely used, informal "value transfer system" for transferring funds from one geographical area to another, based not on wire transfers but on a huge network of money brokers (known as "Hawaladars") throughout the Muslim world. [343]
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]
The government budget constraint always applies when deriving them; all tax revenue covers government purchases of goods or transfer payments. In the theory of taxation, however, the benefits of public goods associated with government spending are not taken into account; at most, cash flows back to the private sector are modeled to illustrate ...
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").