However, in those fields where the liberalisation of prices is not possible, the control of prices will be transferred to sector regulation or remain within the competence of the Government;

15.5.2 In the case of transfer from the Supplying Participant's own resources, the price will be no less favourable than the price charged the armed forces for identical items or services, less any amounts excluded by Section XVI of this MOU.

(1) The transferring company referred to in Article 31 of this Act shall value the received securities of the receiving company at the market price as at the day of transfer.

(2) In establishing a taxable person` s expenditures, account shall be taken of the transfer prices with affiliated persons as regards the assets, including the intangible assets, and the services, however the expenditures not exceeding the amount established by taking into account the comparable market prices.

(1) In establishing a taxable person` s receipts, account shall be taken of the transfer prices with affiliated persons as regards the assets, including the intangible assets, and the services, however the receipts no less than the amount established by taking into account the prices of such or comparable assets and services which, in comparable circumstances, are reached or would be reached on the market among the non-affiliated persons (hereinafter: comparable market prices).

(2) In the case of transfer from the supplying Party's own resources, the supplying Party shall charge the same price it charges its own forces for identical logistic support, supplies, and services, as of the date delivery or performance occurs, less amounts excluded by Article VI of this Agreement.

(4) If a concession contract stipulates that concessionary structures and facilities that are subject to exclusion are transferred to the ownership of the awarding authority, whether free of charge or for a certain price (purchase price), the awarding authority shall be bound to pay the value of the concessionary structures and facilities into the bankruptcy or liquidation estate relative to the time left from when the concession was terminated owing to the institution of bankruptcy or liquidation proceedings, to the expiry of the concession, compared to the entire period of the concession, increased by the purchase price and reduced by any possible claims against the concessionaire.

(3) In cases referred to in the preceding paragraph, prior to implementation of the public-private partner relationship the contractor must submit to the public partner for its consent the principles according to which it separates accounting by activities (keys for dividing joint and general costs by individual cost centres or bearers of costs, transfer prices and supervision thereof, division of loss and profit, division of profits, whether there will be refinancing of debt and so forth).

transfer pricing

The cost to the enterprise is determined by the difference between the purchase price and the selling or transfer price.

Pricing in cross-border transfer systems

Disposals should be recorded at the sales price, which should correspond to the purchaser price less the costs incurred in the transfer of ownership of assets, installation and transfer charges (cf. 2.130).

In respect of a BEN transfer, the originator's bank and intermediary banks can deduct from the amount of the transfer a price to cover their own costs and the beneficiary's bank can charge its own customers a price to cover its own costs.

In respect of a Share transfer, the originator's bank can charge its customers a price to cover its own costs, intermediary banks can deduct from the amount of the transfer a price to cover their own costs (or charge the originator's bank for those costs), and the beneficiary's bank can charge its own customers a price to cover its own costs.

In cases where the certificates were transferred (sold), it was therefore considered reasonable to calculate the benefit on the basis of the sales price of the certificate.

trade in these animals is recorded in GFCF as acquisitions and disposals of fixed assets (services associated with the transfer of ownership are recorded in the purchaser price).

the price to be paid to the producer organisation for the raw materials, which may vary by variety and/or quality and/or delivery period and shall be paid only by bank or post office transfer;

Accounting separation allows internal price transfers to be rendered visible, and allows national regulatory authorities to check compliance with obligations for non-discrimination where applicable.

In particular, a national regulatory authority may require a vertically integrated company to make transparent its wholesale prices and its internal transfer prices inter alia to ensure compliance where there is a requirement for non-discrimination under Article 10 or, where necessary, to prevent unfair cross-subsidy.

Intra-system competition will occur when banks participating in a particular system compete for customers by offering the best combinations of prices and conditions for effecting and receiving cross-border credit transfers.

In the example given, each of the first intermediary bank and the correspondent bank will normally be able to agree bilaterally with respectively originator's banks and first intermediary banks a price for handling cross-border credit transfers.

4.Paragraph 1 shall not apply in cases where the farmer proves, to the satisfaction of the Member State, that the price of sale or lease corresponds to the value of the holding or, in case of partial transfer of part of the holding without payment entitlements.

GFCF is valued at purchaser prices (including the costs of transferring ownership, installation and other transfer charges) or, when produced on own account, it is valued at the basic prices of similar fixed assets (the basic price can be obtained from the sum of the costs incurred).

In particular, technology transfer agreements containing certain severely anti-competitive restraints such as the fixing of prices charged to third parties should be excluded from the benefit of the block exemption established by this Regulation irrespective of the market shares of the undertakings concerned.

In cases where the licences were transferred (sold), the benefit was calculated on the basis of the amount of credit granted in the licence (face value) regardless of the sales price of the licence, since the sale of a licence is a pure commercial decision which does not alter the amount of benefit (equivalent to the GOI's transfer of funds) received from the scheme.

competing undertakings on the relevant product market, being undertakings which, in the absence of the technology transfer agreement, are both active on the relevant product and geographic market(s) on which the contract products are sold without infringing each others' intellectual property rights (actual competitors on the product market) or would, on realistic grounds, undertake the necessary additional investments or other necessary switching costs so that they could timely enter, without infringing each others' intellectual property rights, the(se) relevant product and geographic market(s) in response to a small and permanent increase in relative prices (potential competitors on the product market);

Indeed, if the customs authorities detect an artificially low transfer price between related parties, they will calculate a new customs value that would then be higher.

an undertaking to pay the price by bank or postal transfer,

10 % of the price transfers referred to in Article 3(3)(f);

this price shall be paid only by bank or post office transfer.

(ii) 10 % of the price transfers referred to in Article 7(1)(f);

Transfer to/from provisions for foreign exchange rate and price risks

goods transferred out of inventories for sale are valued at basic prices;

It was found, however, that the companies involved organise their ethylene oxide and ethanolamines businesses as separate profit centres, making cross-subsidisation unlikely, and checks were carried out as to whether the transfer price at which this raw material was incorporated in the cost of production of ethanolamines reflected market value.

the quantities and types of products sold or transferred by the processor and the prices obtained;

The principal of this loan is the purchaser's price of the leased good plus transfer costs (if any).

(e) the quantities and types of products sold or transferred by the processor and the prices obtained;

Disposals should be recorded at the sales price, which should correspond to the purchaser price less the costs incurred in the transfer of ownership of assets, installation and transfer charges (cf. 2.130).

In all cases it was found that the transfer prices used reflected the sales prices of ethylene oxide quoted to independent customers purchasing similar quantities.

Gross fixed capital formation is valued at purchasers' prices including installation charges and other costs of ownership transfer.

In the case of Namibia and South Africa, the fact that average export prices are lower than the Chinese prices should be seen in the light of the fact that part of the exports to the Community are made to related Community users, likely at transfer prices.

output of finished goods transferred into the producer's inventories are valued as if they were sold at that time, at current basic prices;

Where the price is paid in the euro zone, proof of payment may be furnished by the processor by means of confirmation of the bank transfer.

Disposals of existing fixed assets by sale are valued at the (basic) prices after deducting any costs of ownership transfer incurred by the seller.

Therefore, it can be concluded that the US exporting producers and their related importers absorbed the antidumping measures, at least partially, by setting artificially high actual import prices which constitute transfer prices.

Gross (or net) national disposable income equals gross (or net) national income (at market prices) minus current transfers (current taxes on income, wealth etc., social contributions, social benefits and other current transfers) payable to non-resident units, plus current transfers receivable by resident units from the rest of the world.

In cases where the certificates were transferred (sold), it was therefore considered reasonable to calculate the benefit on the basis of the sales price of the certificate.

Furthermore, as the average price for the raw material purchased from the related supplier was significantly lower than the average price of the same raw material purchased from unrelated suppliers and as the purchase price appeared to be at a loss for the supplier, the raw material prices were considered to be unreliable transfer prices.