(redirected from Resale Price Method)
RPMRevolutions Per Minute
RPMRed Hat Package Manager
RPMRPM Package Manager (formerly Red Hat Package Manager)
RPMRotations Per Minute
RPMReal Property Management
RPMRemote Print Manager
RPMRounds Per Minute
RPMRendezvous Pitch Maneuver
RPMRock/Punk/Metal (music)
RPMRevenue Passenger Miles (airlines)
RPMResale Price Maintenance
RPMRanish Partition Manager (computing)
RPMRights Protection Mechanism (Internet Corporation for Assigned Names and Numbers)
RPMResolution Performance Management
RPMReverse Path Multicasting
RPMRemote Power Management
RPMRpm Package Management
RPMRedhat Package Manager
RPMRelatively Placed Macro
RPMRoute Processor Module
RPMRemote Process Management
RPMResidential Property Management (Virginia Tech)
RPMRealaudio Plug-in
RPMRecruitment Process Management (software)
RPMRegulatory Project Manager (US FDA)
RPMRemedial Project Manager
RPMRegulatory Procedures Manual (US FDA)
RPMRemote Patient Monitoring
RPMRational Portfolio Manager (IBM)
RPMReinforced Polymer Mortar (pipes)
RPMRemote Performance Monitoring (software)
RPMRoute Processor Module (Cisco)
RPMRisk Portfolio Management
RPMRoller Provence Méditérranée (French roller skating club)
RPMRate Per Minute
RPMRadiation Portal Monitor
RPMRetail Product Management
RPMRegents Policy Manual (various schools)
RPMRevenue Per Thousand (ad impressions)
RPMRaised Pavement Marker
RPMRapid Prototyping Machine
RPMRetail Price Maintenance
RPMResale Price Method (finance)
RPMResource Pool Management (Cisco)
RPMRoyal Prerogative of Mercy (Canada)
RPMReal Property Maintenance
RPMRegistre des Personnes Morales (Brussels Trade Register)
RPMResidential Property Manager
RPMResource Provisioning Management
RPMRegional Project Manager
RPMRaw Power in Motion (fixed cycle exercise)
RPMRepetitions Per Minute
RPMRegroupement des Producteurs Multimedia (French: Gathering of Multimedia Producers; Canada)
RPMRecherche en Pédagogie Musicale (French: Research in Music Pedagogy)
RPMRadio Packet Modem
RPMResource Portfolio Management
RPMRuimtelijk Project Management (Belgium)
RPMRegistered Project Manager
RPMReprogrammable Microprocessor
RPMRemote Port Module
RPMRandom Point Multiplication
RPMReflective Pavement Marker
RPMRegistered Publication Manual (US Navy)
RPMReactive Plume Model
RPMReforming Project Management (magazine)
RPMRaised Pavement Marking
RPMRetro-Propulsion Module (NASA Galileo assembly)
RPMResource Program Management
RPMRabbits Per Minute (cartoon, Wallace & Gromit)
RPMRelationally Placed Macro
RPMReasonable and Prudent Measure
RPMRe-Punched Mint Mark (coin grading)
RPMRumen Protected Methionine
RPMRecursive Process Management
RPMRoot Protection Matting (construction damage mitigation)
RPMRedmax Personal Modem
RPMRapid Productivity Methodology
RPMResearch and Program Management
RPMReserve Personnel Management (US Coast Guard)
RPMResource and Performance Management
RPMReceivables Payment Manager (dental patient records claims processing)
RPMReactor Plant Manual
RPMRassemblement Pour Mali (French: Rally for Mali)
RPMResidual Potential Mapping (geophysical exploration and characterization method)
RPMReliable Packet Management (L3's self-adjusting wireless communications environment)
RPMRuns per Minute (oil industry)
RPMRadial Power Monitor
RPMRemote Program Management
RPMRedundant Port Module (ADC)
RPMRespublica Mediolanensis (Latin: Republic of Milan, Italy; codices and manuscripts)
RPMRegistered Publication Memorandum (US Navy)
RPMReduced-Population Model
RPMReliability Planning and Management
RPMResilient Packet Mesh (Tropic Networks)
RPMRepeater Performance Monitor
RPMRepair Parts Master (Standard Army Maintenance System, SAMS Manual)
RPMRecycled Products Market
RPMReynolds Private Managed Network (Reynolds and Reynolds)
RPMReverse Path Monitor
RPMReference Point Message
References in periodicals archive ?
The comparable uncontrolled price method, the resale price method, the cost-plus method, the comparable profits method, and the profits split method are allowed by the regulations to determine the ALP of transferred tangible property.
division is acting as an independent distributor, corporate headquarters advises the buyer and seller to use the resale price method to estimate an arm's length transfer price.
Gross services margin method--similar to the resale price method for tangible property.
For example, Kee and Jeong (1991) found that (a) the transactions subject to transfer pricing rules are the sale and purchase of inventory assets, the provision of services, and the lease of assets and loans; and (b) the BALS price can be set by either the comparable/uncontrolled price method, the resale price method, the cost-plus method, or functional analysis (which looks at each party's contribution to income production).
It is the policy of XYZ Corporation to sell all finished goods between related parties using a resale price method where the price will be interpreted as the average actual selling price to unrelated customers.
The resale price method is approved by the IRS when a tangible product is involved.
That is to say, requiring results to fall within a resale price method range even where that is not the TPM could be a way to effectively satisfy the treaty partner's preferred TPM, perhaps on a less precise basis; limits on combined margins would be a way to avoid having the APA apply in extreme factual situations involving unusual profits or losses.
comparable uncontrolled price (CUP) method, resale price method and cost plus method); and (2) the transactional profit methods (i.
Although present regulations contain the comparable uncontrolled price method, resale price method, and cost plus method, a large percentage of cases have been decided on the basis of an undetermined "fourth method.
The IRS's transaction-based methods include the comparable uncontrolled price (CUP) method, the resale price method, and the cost-plus method.
The resale price method, which computes an arm's-length price by subtracting the appropriate gross profit from the price for which the goods are resold to an unrelated buyer.
The first alternative, and the one which would most likely be used by the Service in a situation similar to the example, is the resale price method.