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What does TPM stand for?

TPM stands for Transfer Pricing Methodology

This definition appears somewhat frequently and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other definitions of TPM

Other Resources:
We have 200 other meanings of TPM in our Acronym Attic

Samples in periodicals archive:

Assuming the transfer pricing methodology used was selected in good faith and the taxpayer makes reasonable efforts to support its transfer-pricing methodology by creating and maintaining contemporaneous documentation of the methodology, any proposed adjustment would arise solely because the CRA economist disagrees with the taxpayer's analysis of the transfer-pricing methodology.
Specifically, the guidelines require that the transfer pricing documentation must have a separate master file--providing information about the multinational group--and a country-specific file, which should document the transactions that the Bulgarian entity was involved in, a description of its functions and risks in the supply chain and a description of the transfer pricing methodology and the reasons for its selection.
Revenue procedure 91-22 requires the taxpayer to propose a transfer pricing methodology and present documents showing it produces arms-length results in transactions to be covered by the APA.