transfer pricing


Also found in: Financial, Wikipedia.

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
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
References in periodicals archive ?
The federal government, in its supplementary finance bill, has recommended the withdrawal of legislation for establishing the Directorate General of Transfer Pricing. The directorate was being set up to scrutinise master files and other records of multinational companies and enterprises with turnover exceeding Rs100 million and investigate billions of rupees worth of black money stashed abroad.
ISLAMABAD -- The federal government, in its supplementary finance bill, has recommended the withdrawal of legislation for establishing the Directorate General of Transfer Pricing.
Deloitte Middle East has launched the first volume of its whitepaper series to help businesses best prepare for Transfer Pricing (TP) Legislation in the Middle East.
Dominguez III on this issue during a recent DOF Executive Committee (Execom) meeting, Chua said that aside from taking advantage of the incentives given to them by 14 investment promotion agencies (IPAs), certain companies abuse the practice of transfer pricing to avoid paying the correct amount of taxes.
According to a press release, Transfer Pricing is the transfer of prices between subsidiaries and parent companies in their interaction of goods, services and intangibles across national boundaries.
Global Banking News-August 10, 2017--Mazars USA names National Transfer Pricing Practice leader, partner and chief economist
The challenge for CPAs and company management is to establish internal transfer pricing policies that promote sound resource allocation decisions and minimize audit risk, while still providing constructive measures of performance and profit incentives to unit managers.
New York, NY, January 12, 2016 --(PR.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." This event is scheduled for May 11, 2016 from 12:00pm - 2:00pm (ET).
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