Er is inderdaad nauwelijks informatie over te vinden. Niet dat het direct helpt, maar 'RPSM' lijkt te staan voor 'Residual Profit Split Method'.
Voegt deze context iets toe?
Hamamatsu is established in Germany and is part of a worldwide group with a Jap
anese parent company. It imported goods into the EU (via Germany). These goods
were purchased from the Japanese parent at intercompany transfer prices agreed
with the German tax authorities in an APA. This APA set the arm’s length range for
these prices on the basis of the Residual Profit Split Method (RPSM), with an upper
and lower limit for profitability (the target operating margin). If the actual profit is
outside this target range, the transfer price should be adjusted.
https://repub.eur.nl/pub/114141/114141.pdf
