transfer pricing


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transfer pricing

n
(Commerce) the setting of a price for the transfer of raw materials, components, products, or services between the trading units of a large organization
References in periodicals archive ?
Global Banking News-August 10, 2017--Mazars USA names National Transfer Pricing Practice leader, partner and chief economist
The Economic Community of West African States (ECOWAS), the Federal Inland Revenue Service (FIRS) and the World Bank Group will co-host the first Transfer Pricing Regional Meeting for ECOWAS Member States in Abuja, Nigeria from October 11-13, under the European funded Improved Business and Investment Climate in West Africa Project.
com)-- The Knowledge Group/The Knowledge Congress Live Webcast Series, the leading producer of regulatory focused webcasts, has announced today that Richard Slimmen, Managing Director, Transfer Pricing & Valuation, Quantera Global will speak at the Knowledge Group's webcast entitled: "OECD Base Erosion and Profit Shifting (BEPS) Plans: What You Need to Know in 2016.
In 1991 the Internal Revenue Service (IRS) established the Advance Pricing Agreement (APA) program, allowing a taxpayer to request that the IRS, and potentially other countries, prospectively approve its transfer pricing facts, transfer pricing methodology, and arm's-length range of results.
Transfer pricing is a frequently discussed but often misunderstood aspect of international business.
Taxmen asked not to pursue similar transfer pricing cases
12, 2014, the IRS Large Business &International (LB&I) division released general guidelines and rules of engagement for LB&I examiners employed in the Transfer Pricing Practice (TPP) and the International Business Compliance unit (IBC) involved in the examination of transfer-pricing issues.
This discussion focuses on the pre-tax effects of transfer pricing, their relevance to the design of profit centers, and the potential pitfalls of transfer prices.
Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple alms in transfer pricing can be pursued across four different transfer pricing regimes.
EY hosted a transfer pricing seminar in Doha to provide guidance on the Qatar Financial Center Authority (QFCA) Tax Manual Extract on Transfer Pricing (Tax Manual).
This article examines the relationship between transfer pricing and an entity's tax and financial reporting.
All of this raises an important but complicated question: Can an intangible asset valuation done for financial reporting purposes be used for transfer pricing purposes?