Relevant bibliographies by topics / Funds Transfer Pricing

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Funds Transfer Pricing'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Funds Transfer Pricing"

1

Tumasyan, Hovik. "RAPM, funds transfer pricing and risk capital." International Journal of Services Sciences 2, no. 1 (2009): 83. http://dx.doi.org/10.1504/ijssci.2009.021963.

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2

Ребров, С., and S. Rebrov. "Transfer Pricing System Based on the Method of Cash Flows Redistribution." Scientific Research and Development. Economics of the Firm 8, no. 3 (October 11, 2019): 67–74. http://dx.doi.org/10.12737/article_5d7b57d7b27e93.37859360.

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The article describes the system of transfer pricing based on the method of cash flows redistribution, developed by the author. The article describes such concepts as transfer price, transfer pricing, transfer pricing system. Methodological tools of research: analysis, synthesis, system approach. The author used the method of cash flows redistribution, the description of which is given in this article. The transfer pricing system developed by the author is based on the determination of the transfer price interval on the basis of the transfer pricing methods allowed by tax law, as well as the average value of this interval. This average value can be considered as the average market price, which is determined by the specifics of transfer pricing methods. If there is a deviation from the average market price, there is a redistribution of funds between the subjects of the transaction. For the control of transfer price introduced the coefficient of cash flows redistribution. To manage the transfer pricing system, a matrix of cash flow redistribution coefficients was introduced, as well as the account "redistributed funds". The positive and negative consequences of the introduction of this system of transfer pricing are considered.
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3

McGowan, Carl B., David Beauregard, and Henry W. Collier. "Transfer Pricing And The Multinational Corporation." Journal of Applied Business Research (JABR) 3, no. 2 (October 31, 2011): 64. http://dx.doi.org/10.19030/jabr.v3i2.6534.

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This paper discusses the three major methods of determining the transfer price for goods traded within a multinational firm the comparable uncontrolled price method, the resale price method, and the cost plus method. In addition to tax considerations, five other factors affecting transfer pricing are discussed foreign government considerations, funds positioning effects, fluctuating foreign currency, foreign import duties, and performance evaluation. Finally, a detailed example of applying the resale price method is provided. Since this is the most difficult method to apply, this example is of particular use to small firms with limited experience in transfer pricing.
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Elliot, Viktor. "Funds Transfer Pricing in Swedish Savings Banks: An Exploratory Survey." Scandinavian Journal of Management 34, no. 3 (September 2018): 289–302. http://dx.doi.org/10.1016/j.scaman.2018.06.006.

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5

Lubińska, Beata. "BALANCE SHEET SHAPING THROUGH A DECISION MODEL AND FUNDS TRANSFER PRICING." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 482 (2017): 140–57. http://dx.doi.org/10.15611/pn.2017.482.12.

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Fiedler, Robert, Karl Brown, and James Moloney. "The dynamically projected balance sheet: implications for earnings, value and funds transfer pricing." Balance Sheet 10, no. 2 (June 2002): 17–21. http://dx.doi.org/10.1108/09657960210697643.

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7

Šuterová, Magdalena. "Institutional Investors in the Czech Voucher Privatisation." DANUBE 11, no. 4 (December 1, 2020): 343–54. http://dx.doi.org/10.2478/danb-2020-0020.

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Abstract Voucher privatisation that proceeded in the Czech Republic in the 1990s was a realisation of a unique experiment which resulted in the transfer of almost half of state-owned enterprises to private hands within two years. A substantial part of these private hands was represented by intermediaries – the investment privatisation funds (IPFs). Their presence in the privatisation is often criticised as the cause of the extensive tunnelling. The aim of the paper is to find out how these funds performed after the privatisation. Using the standard Capital Asset Pricing Model, with OLS parameter estimations, I conclude that the so-called tunnelling was not as extensive, and that the privatisation funds were not as harmful for the privatisation as is believed.
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Gordema, Charles. "Remedies to Illicit Financial Flows from Transfer Pricing of Services and Hosting Intellectual Property in Kenya." Strathmore Law Journal 3, no. 1 (August 1, 2017): 113–30. http://dx.doi.org/10.52907/slj.v3i1.34.

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Numerous reports in the last decade have focused on the challenges to African economies that emanate from the illicit transfers of funds and other valuable assets within some global corporations. A primary concern is the impact of these transfers on the taxable income of African subsidiaries. Two broad categories of intra-group transfers are of particular interest, partly because of the complexities they raise. One comprises transfers in payment of services exchanged among associated enterprises, while the other pertains to transfers by subsidiaries in payment of the value of intellectual assets attributed to the corporate centre of the global corporation. This article highlights the challenges raised by these transfers through case studies. It examines possible mechanisms to mitigate the challenges, drawing attention to current and impending developments. It concludes that there are good prospects for curbing illicit transfers linked to the examined types of transactions.
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9

Kramarova, Katarina. "Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance." SHS Web of Conferences 92 (2021): 02031. http://dx.doi.org/10.1051/shsconf/20219202031.

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Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If this is not the case, these operations are a tool for earnings management between the companies. It is known that income tax is perceived by businesses as an unproductive withdrawal of own funds without obvious consideration, and therefore managing economic transactions at the level of related-party entities in order to minimize the tax liability is obvious and even expected. Purpose of the article: The aim of the paper is to find out if controlled transactions are used in connection with earnings management and tax avoidance in the selected Slovak company using proxies, which may carry this detection capability (ratios of related party transactions, book-tax differences ratio, and discretionary accruals ratio). Methods: The analytical part of the paper follows the Slovak transfer pricing legislation in force. Following the existing research studies, we test hypothetical relationship between the indicators of earnings management, related party transactions and tax avoidance by applying correlation analysis. We worked mainly with publicly available data from financial statements and notes to financial statements. Findings & Value added: The results indicate that the company managed earnings rather downwards, since the values of discretionary accruals ratio were negative. On the other side, it was not proven that earnings management was carried out purely with the intention of minimizing tax liability.
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10

Edoun, Emmanuel Innocents, Alexandre Essome Dipita, and Dikgang Motsepe. "Illicit financial flows and foreign direct investment in developing countries." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 442–47. http://dx.doi.org/10.22495/rgcv6i4siart1.

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Africa is facing a number of challenges that are negatively affecting socio-economic development at all levels of governments and local governments are expected to play a leading role for Africa’s development. One of these challenges are illicit financial flows that are perceived by many as a crime against Africa’s transformation. The continent is losing billions of dollars every year because of tax evasion, corruption and inappropriate transfer pricing and maladministration. With tax being one of Africa’s main sources of revenue, current and past researches revealed that, illicit financial flows (IFFs) cripple African Governments tax base as a results of capital outflows and lack of good governance. This situation obviously is a challenge for Africa’s development as governments struggle to finance structuring projects and this in turn compels these governments to seek funds from international organisations at very high interest rates. It is also important to reveal that Foreign Direct Investment (FDI) rapidly grew after the Second World War with the intention to maximize profit on investment in less developed countries and specifically in the African continent. In competing in Africa, most multinationals main objective is to pay less tax, make extensive profits and transfer the proceeds to their country of origin. This subsequently gave rise to illicit financial flows in Africa where the continent is losing billions of dollars. Past studies equally revealed that, Africa’s revenue could increase between 55 and 65%, if appropriate mechanisms of monitoring the flows were in place. This study therefore is based on the premise that, tax evasion, illicit financial flows, corruption and abusive transfers pricing are all factors that affect Africa’s development. Using appropriate method of inquiry, this study wants to demonstrate the presence of FDI’s in Africa as a modus operandi behind tax evasion. It also using the “Appropriability Theory” to explain the rationale for FDI in Africa.
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Dissertations / Theses on the topic "Funds Transfer Pricing"

1

Quan, Lianfeng. "Funds transfer pricing and performance evaluation." Thesis, Bangor University, 2009. https://research.bangor.ac.uk/portal/en/theses/funds-transfer-pricing-and-performance-evaluation(dffbe8e5-21f4-4179-b123-b86f4b2fa3b6).html.

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Funds transfer pricing (FTP) is a management accounting technique used to identify the source of profits contributions for business units and products, and is a strategic tool to integrate risk management with decision-making. As very few studies have investigated the FTP model for commercial banks, this thesis attempts to identify the factors driving the bank FTP model and to develop the model. To develop the bank FTP model, the bank FTP process, which consists of the WHY, the WHAT, the WHO, the WHERE, the WHEN and the HOW factors, is designed. The WHY factor determines that the FTP model should be developed to enhance effective bank risk management process, and properly assign profit contributions within a bank to help achieve accurate bank performance evaluation. The WHERE factor demands that the FTP model should be developed at the bank business unit and instrument levels, and the WHEN factor requires that both the original and remaining term FTP models should be developed. The FTP model is developed with the responsibility accounting principles and financial risk management techniques, which are applied for the WHO, the WHAT and HOW factor design. The implications of the FTP model developed in this thesis are examined by applying the model in bank performance measurements. The FTP model is found to be able to properly assign bank risks to business unit managers who have control over the risks, and properly allocate profit contributions within a bank. The FTP model is also applied in the different types of banks, which have varying degrees of decentralization of risk management decision-making authority. It is found that the FTP model can achieves effective risk management and accurate business performance evaluation in the partially decentralized bank. The case study analysis of the FTP model in the Chinese bank shows that the bank FTP model developed in this thesis is more effective in risk management than the bank's FTP method.
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Charvátová, Lenka. "Controllingový systém banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125125.

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This thesis describes and analyzes the most important areas of bank controlling. Amongst them are: cost management, planning and budgeting, and performance management. The thesis focuses on the newest knowledge in bank controlling and on best practice examples. The thesis also includes practice examples of some bank controlling areas of a particular Czech bank, ČSOB.
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Scheibenpflug, Sara Matilda. "Internal Pricing and the Effect of Liquidity Requirements : A qualitative review of Swedish banks." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-246024.

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The fundamental business model of banks is based on receiving short-term deposits and giving long-term loans which means that active banks are naturally subject to liquidity risk. During the last financial crisis poor liquidity risk management was seen as one of the main causes which has led to an increased focus on the management of liquidity risk and the introduction of the first minimum requirements for liquidity in banks, through Basel III. As the topic of internal pricing in banks and the effects of the introduction of the liquidity coverage ratio (LCR) and the net stable funding ratio (NSFR) is not extensively covered by existing research, the aim of this thesis is to identify and discuss internal pricing and liquidity cost allocation mechanisms used in practice by Swedish banks. The study also aims to investigate the impact of changes in liquidity requirements on internal pricing and liquidity cost-benefit allocation mechanisms in a Swedish setting. The key findings are that firstly, there are large variations regarding the sophistication of banks funds transfer pricing practices and liquidity cost allocation methods. The banks using less sophisticated methods may be exposed to model risk if they themselves are not aware of the implications of this. Two consequences of using simplified approaches may be distorted assessment of profitability and unwanted maturity transformation. Secondly, the findings indicate that the link between risk management and internal pricing in the banks is rather weak. Lastly, the introduction of LCR and NSFR have had a significant impact on the bank's risk management but the effect on internal pricing practices and methods for allocating liquidity costs is very limited.
Den fundamentala affärsmodellen för en bank baseras på mottagandet av kortfristig inlåning och utgivandet av långfristiga lån vilket innebär att banker är utsatta för likviditetsrisk. I samband med den senaste finansiella krisen sågs undermålig hantering av likviditetsrisk som en av de centrala orsakerna vilket har lett till ett ökat fokus på likviditetsriskhantering samt införandet av det första minimikraven gällande likviditet på banker genom Basel III. Då internprissättning hos banker samt effekten av att likviditetstäckningsgrad (LCR) och stabil nettofinansieringsgrad (NSFR) införts är ämnen som inte i någon större utsträckning täckts av tidigare forskning är syftet med rapporten att identifiera och diskutera internprissättning och metoder för allokering av likviditetskostnader. Vidare är syftet även att undersöka effekten av ändringar och kommande ändringar av regelverk på internprissättning och allokering av likviditetskostnader hos Svenska banker. De mest centrala slutsatserna är för det första, att det finns stora skillnader i hur avancerade bankernas metoder gällande internprissättning och allokering av likviditetskostnader är. Bankerna som använder mindre avancerade metoder kan vara exponerade mot en modell-risk om de inte är medvetna om följderna av att använda en förenklad modell. Två konsekvenser av att använda en förenklade modeller är att bedömningen av lönsamhet kan bli snedvriden samt att det kan uppmuntra till oönskad löptidstransformering. För det andra indikerar resultatet på att kopplingen mellan bankernas riskhantering och internprissättning är relativt svag. Slutligen så indikerar studien att LCR och NSFR har haft en signifikant effekt på bankernas riskhantering men att effekten på internprissättning och allokering av likviditetskostnader är mycket begränsad.
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4

Scheibenflug, Sara. "Internal Pricing and theEffect of Liquidity Requirements : A qualitative review of Swedish banks." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-244311.

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The fundamental business model of banks is based on receiving short-term deposits and giving long-term loans which means that active banks are naturally subject to liquidity risk. During the last financial crisis poor liquidity risk management was seen as one of the main causes which has led to an increased focus on the management of liquidity risk and the introduction of the first minimum requirements for liquidity in banks, through Basel III. As the topic of internal pricing in banks and the effects of the introduction of the liquidity coverage ratio (LCR) and the net stablefunding ratio (NSFR) is not extensively covered by existing research, the aim of this thesis is to identify and discuss internal pricing and liquidity cost allocation mechanisms used in practice bySwedish banks. The study also aims to investigate the impact of changes in liquidity requirements on internal pricing and liquidity cost-benefit allocation mechanisms in a Swedish setting. The key findings are that firstly, there are large variations regarding the sophistication of banks funds transfer pricing practices and liquidity cost allocation methods. The banks using less sophisticated methods may be exposed to model risk if they themselves are not aware of the implications of this. Two consequences of using simplified approaches may be distorted assessment of profitability and unwanted maturity transformation. Secondly, the findings indicate that the link between risk management and internal pricing in the banks is rather weak. Lastly, the introduction of LCR and NSFR have had a significant impact on the bank's risk management but the effect on internal pricing practices and methods for allocating liquidity costs is very limited.
Den fundamentala affärsmodellen för en bank baseras på mottagandet av kortfristig inlåning och utgivandet av långfristiga lån vilket innebär att banker är utsatta för likviditetsrisk. I sambandmed den senaste finansiella krisen sågs undermålig hantering av likviditetsrisk som en av de centrala orsakerna vilket har lett till ett ökat fokus på likviditetsriskhantering samt införandet av det första minimikraven gällande likviditet på banker genom Basel III. Då internprissättning hos banker samt effekten av att likviditetstäckningsgrad (LCR) och stabil nettofinansieringsgrad(NSFR) införts är ämnen som inte i någon större utsträckning täckts av tidigare forskning är syftet med rapporten att identifiera och diskutera internprissättning och metoder för allokering av likviditetskostnader. Vidare är syftet även att undersöka effekten av ändringar och kommande ändringar av regelverk på internprissättning och allokering av likviditetskostnader hos Svenska banker. De mest centrala slutsatserna är för det första, att det finns stora skillnader i hur avancerade bankernas metoder gällande internprissättning och allokering av likviditetskostnader är. Bankerna som använder mindre avancerade metoder kan vara exponerade mot en modell-risk om de inte är medvetna om följderna av att använda en förenklad modell. Två konsekvenser av att använda en förenklade modeller är att bedömningen av lönsamhet kan bli snedvriden sam tatt det kan uppmuntra till oönskad löptidstransformering. För det andra indikerar resultatet på att kopplingen mellan bankernas riskhantering och internprissättning är relativt svag. Slutligen så indikerar studien att LCR och NSFR har haft en signifikant effekt på bankernas riskhantering men att effekten på internprissättning och allokering av likviditetskostnader är mycket begränsad.
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5

Ritchie, Iain Fraser. "Funding liquidity risk and fund transfer pricing in banking." Thesis, Heriot-Watt University, 2016. http://hdl.handle.net/10399/3273.

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Funding liquidity risk was one of the main reasons for bank failure during the global financial crisis in 2007-2008. New legislation has been released in the form of Basel III, in particular the Liquidity Coverage Ratio (LCR) and the Net Stable Funding Ratio (NSFR), to strengthen the liquidity requirements for banks; this makes funding liquidity a very important topic for banks. In this thesis, I will study the important factors that need to be taken into consideration when dealing with liquidity risk and how a bank can manage their funding liquidity risk. A key concept used in banks is Fund Transfer Pricing (FTP). This approach helps the banks to manage their interest rate risk. I will investigate how funding liquidity risk can be incorporated into this framework. It is important that this approach will still maximise the bank's overall profits. In order to achieve this I will initially evaluate a one time period model. This shows whether the bank's overall profits can be optimised using FTP. My results show that it is possible to allow each business unit to work independently and that, by using FTP, individual business units can be optimised consistently with the bank's overall profits. However, for this to occur, it is important to decide whether a bank is deposit rich or deposit poor as an incorrect assumption will lead to sub-optimal profits for the bank. Banks work in more than 1 time period; therefore, I will assess how the model can be extended and how FTP would work over multiple time periods. One major consideration is to account for the uncertainty regarding the timing of cash flows. This is because customers often have the option to prepay loans or withdraw their deposits. I will investigate an approach for calculating the cost of these options and how this can be included in the FTP framework. By applying a cost to the uncertainty, we can insure that the business units are incentivised in the correct way while still maximising the profits of the bank. Under my approach the treasury unit will be exposed to actual events in return for receiving a fair value for the cost of the option. The business units will be charged the cost of the option. There is potential for one party to act in their own interest by changing the value of the option. However, as both parties need to agree, this risk should be removed over time. I have shown how this can be done over 2 time periods but further research is needed to investigate over more time periods.
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Dlouhý, Radim. "Analýza a optimalizace procesu tvorby manažerského reportu v bankovní instituci." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203908.

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This masters thesis tackles the issue of process management in a financial institution, spe-cifically the analysis and optimization of the creation of a certain management report. The first part of this masters thesis is dedicated towards explaining basic theoretical concepts, which will help the reader correctly understand the rest of the paper. There you can find explained the principles of reporting and process management, which will introduce the reader to the issues of processes, their analysis and subsequent optimization. The practical portion first introduces the reader to the particular financial institution, then it describes the organization structure and the activities of data governance, thorough analysis of the particular process, the identification of and a suggestion of optimization which should lead to a more effectively working employees as well as the elimination of narrow places of the process. The conclusion of the masters thesis introduces steps of real implementation of the suggested solutions.
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Willesson, Magnus. "Payment efficiency and payment pricing : four essays /." Göteborg : BAS Publ, 2007. http://www.gbv.de/dms/zbw/535259484.pdf.

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Pushkina, Nataliya. "A simple funds transfer pricing model for a commercial bank." Thesis, 2013. http://hdl.handle.net/10539/13052.

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Thesis (M.M. (Finance & Investment))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Business Administration, 2013.
This thesis addresses the core issue of Funds Transfer Pricing (FTP) that has been brought about by the dynamic nature in the changes in the financial industry. This research has drawn up elements from a systematic historical perspective of how a funds pricing policy has been carried out among the banks. The research has made use of the elements of classical economic theory to formulate a conceptual model that will assist in the understanding of the dynamics of the driving changes in Funds Transfer Prices. In an effort to bridge the theoretical and empirical gap in classical economics and the value chain theory, a simple systematic model was constructed. This model was used to understand the dynamics of future changes in the Funds Transfer Pricing. This was done by first analysing the various components that have influenced the basic elements of the model. The basic elements are the liabilities, assets and the Treasury of banking institutions. The interaction of these elements forms the basis of the Funds Transfer Pricing model that was formulated. Using this model, banking institutions would be able to maximize profits and ensure customer satisfaction at the same time. The simple model proposed handles the problems that are caused by the more complex methods used and offers a practical and simple approach to Funds Transfer Pricing in commercial banks.
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Hsieh, Chou, and 謝綢. "A Case Study of Bank Internal Funds Transfer Pricing." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/99555411407178673230.

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碩士
國立臺灣科技大學
財務金融研究所
104
This case study describes how internal funds transfer pricing (FTP) was used by a bank to match loans or other assets with deposits of the same amount and maturity (matched term funding). The FTP implementation process was considered with reference to various factors during the period between 2007 and 2014. It is expected that the specific experience contained in this case study will contribute to the knowledge base on how to build a timely and appropriate funds transfer pricing method. This in turn can guide the behavior of business or product owner and improve the bank's asset and liability management. Improved decision-making and the pursuit of an optimal bank asset/liability strategy has potential to maximize profits. The main conclusions of this study are as follows: 1. The FTP model used in this case study contained the following elements: (1) The fund transfer price of retail deposits was the market index rate plus or minus scope of price authorization and bid/offer spreads. (2) The fund transfer price of retail loans was the market index rate plus or minus scope of price authorization and bid/offer spreads, and also including an additional liquidity premium. (3) The fund transfer price of wholesale deposits was that of retail deposits plus or minus wholesale markup or discount. (4) The fund transfer price of wholesale loans was that of retail loans plus or minus wholesale markup or discount. 2. FTP was adjusted based on the bank’s asset to liability strategy and the present market situation. Market price was used to balance the distribution of products and set pricing and management strategies so as to maximize bank goals. 3. Pricing products by FTP may suffer for irrational competitive behavior. And there is an additional problem in the lack of market indexing which makes the construction of a market base FTP yield curve problematic.
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Huang, Yuan-Kuei, and 黃原桂. "Funds Transfer Pricing in the Banking Industry：A Study of Models and Cases." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/86710794353877465228.

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碩士
國立中興大學
高階經理人碩士在職專班
94
“Fund transfer pricing(FTP)”of the banking industry refers to the cost of funds borrowing and lending among the branches. Appropriate FTP can make funds more efficient and create incremental benefits for banks. This study considers two dimensions, fund cost and market opportunity, to build up models in order to provide references for decision making. This study considers factors related to FTP in practice to build up two simple models. The optimal solutions under the profit-maximization goal are obtained. The results show that FTP is affected by the sensitivities of finds to interest rates of branches. The models in this study allow the headquarter to determine FTP in an aggregate view. I also apply the models to several cases to make up the strategies of interest rate pricing and adjustment as well as pricing of exceptional funds. These applications should increase the efficiency of fund operations. This study contributes to build up models to express bank practices and provides the determination of FTP. It helps to guide the daily operations of branches to attain the long-run goal of the headquarter.
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Books on the topic "Funds Transfer Pricing"

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Draining development?: Controlling flows of illicit funds from developing countries. Washington, D.C.: World Bank, 2011.

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Wang, Lawrence K. International financial and banking systems. Acton, Mass: Copley Pub. Group, 1990.

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Willesson, Magnus. Payment efficiency and payment pricing: Four essays. Göteborg, Sweden: BAS Pub., 2007.

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Office, General Accounting. Tax administration: IRS' advance pricing agreement program : report to the Honorable Byron L. Dorgan, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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Humphrey, David B. Cost recovery and pricing of payment services: Theory, methods, and experience. Washington, DC: World Bank, Financial Sector Development Dept., 1997.

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Office, General Accounting. Tax administration: Reducing delays in the pursuit of tax revenue on closed criminal cases : report to the Joint Committee on Taxation. Washington, D.C: The Office, 1989.

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Office, General Accounting. Tax administration: Results of IRS' mid-fiscal year 1989 financial review : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1989.

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Office, General Accounting. Tax administration: Periodic evaluation needed if IRS uses levies to collect deferred accounts : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1989.

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Office, General Accounting. Tax administration: Excise taxes on sporting arms, ammunition and archery equipment : fact sheet for Congressional requestors. Washington, D.C: The Office, 1986.

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Office, General Accounting. Tax administration: IRS is improving its controls for ensuring that taxpayers are treated properly : report to the Chairman, Committee on Finance, U.S. Senate. Washington, D.C: The Office, 1996.

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Book chapters on the topic "Funds Transfer Pricing"

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Baird, Stephen, Bruce Choy, and Daniel Delean. "Funds Transfer Pricing and the Basel III Framework." In Liquidity Risk Management, 251–62. Hoboken, NJ, USA: John Wiley & Sons, Inc, 2016. http://dx.doi.org/10.1002/9781118898130.ch13.

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Lubinska, Beata. "Balance Sheet Shaping Through Decision Model and the Role of the Funds Transfer Pricing Process." In Contemporary Trends and Challenges in Finance, 183–93. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54885-2_17.

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Cech, Christian, and Ewa Dziwok. "Fund Transfer Pricing and Its Impact on Bank Liquidity Measures." In Multiple Perspectives in Risk and Risk Management, 291–99. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16045-6_15.

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Dziwok, Ewa. "The Role of a Reference Yield Fitting Technique in the Fund Transfer Pricing Mechanism." In Contemporary Trends and Challenges in Finance, 3–10. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15581-0_1.

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Dziwok, Ewa, and Martin Wirth. "Different Approaches to the Reference Yield Curve Construction—And Their Application into Fund Transfer Pricing Mechanism." In Contemporary Trends and Challenges in Finance, 149–57. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43078-8_12.

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Smullen, John. "Transfer pricing the cost of funds: a general perspective." In Transfer Pricing for Financial Institutions, 59–65. Elsevier, 2001. http://dx.doi.org/10.1016/b978-1-85573-372-5.50015-6.

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Smullen, John. "The transfer price of funds: some perspectives on wholesale and retail funding." In Transfer Pricing for Financial Institutions, 66–70. Elsevier, 2001. http://dx.doi.org/10.1016/b978-1-85573-372-5.50016-8.

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"Funds Transfer Pricing and Profitability of Cash Flows." In Financial Risk Management, 463–90. Hoboken, NJ, USA: John Wiley & Sons, Inc, 2015. http://dx.doi.org/10.1002/9781119157502.ch7.

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"BUSINESS BEST-PRACTICE BANK INTERNAL FUNDS TRANSFER PRICING POLICY." In An Introduction to Banking, 329–41. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119115922.ch11.

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Eltayeb Ahmed, Taha. "4. Pricing the internal transfer of funds: Evidence drawn from Islamic banking." In Research in Accounting in Emerging Economies Volume 5, 53–70. Elsevier, 2003. http://dx.doi.org/10.1016/s1058-1995(03)05007-2.

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