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Dynamic Adjustments in Transfer Pricing Agreements
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For the risk management and transfer pricing of non-maturity liabilities, banks in Europe often use a so-called replicating portfolio technique.
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From a transfer pricing and risk-management point of view, the resulting portfolio should satisfy certain requirements concerning return and flexibility.
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All the three cases (vertical integration, transfer pricing and quality control) are examples of market imperfections which lead to internalization.
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These guidelines deal, among other things, with transfer pricing and other transactions between companies which belong to the same multinational enterprise.
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