Search results
Results From The WOW.Com Content Network
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]
Successful block transfer is the transfer of a correct, nonduplicate, user information block between the source user and intended destination user. Successful block transfer occurs when the last bit of the transferred block crosses the functional interface between the telecommunications system and the intended destination user.
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.
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
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.
President-elect Donald Trump dismissed any suggestion that he’s being usurped by his high-profile billionaire ally Elon Musk during a speech at AmericaFest.
According to Schefter, the Bears weren't the only team to call on Tomlin. Another club reached out to the Steelers and were turned down as Tomlin reportedly has a no-trade clause in his contract.
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).