Industry WIKI

The TAP card (standing for Transit Access Pass) is a contactless smart card used for automated fare collection on most public transport agencies within Los Angeles County, California. The card is also available in electronic form, free of charge, in Apple Wallet and a standalone app on Apple and Android devices, thereby bypassing the need to purchase the plastic USD $2 card. It is admini

Transfer mispricing, also known as transfer pricing manipulation or fraudulent transfer pricing, refers to trade between related parties at prices meant to manipulate markets or to deceive tax authorities. The legality of the process varies between tax jurisdictions; most regard it as a type of fraud or tax evasion.

Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm