Transfer Pricing

International Trade Meaning and Definition of Transfer Pricing

Meaning of Transfer Pricing

The price one unit of a company charges to another unit of the same company for goods or services exchanged between the two.

Related Entries of Transfer Pricing in the Encyclopedia of Law Project

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Transfer Pricing in Historical Law

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Legal Abbreviations and Acronyms

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Transfer Pricing

Transfer pricing in Global Commerce Policy

In this regard, a definition of this issue is as follows: the practice of using pricing policies that are not based on market prices in order to achieve savings in taxation payments, to optimize the use of foreign exchange or for other reasons. The reference price used to ascertain whether transfer pricing has occurred is the arm’s-length price. This is the price that would obtain between completely unrelated parties. The entries on trade policy are here. Intra-corporate transactions and transactions between related parties are generally thought to be more at risk of exposure to transfer pricing. The entries on trade policy are here. Articles 33 and 34 of the Draft United Nations Code of Conduct on Transnational Corporations seek to minimize its occurrence. See also arm’s-length pricing.[1]

Transfer pricingin the wold Encyclopedia

For an introductory overview on international trade policy, see this entry.

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Notes and References

  1. Dictionary of Trade Policy, “Transfer pricing” entry (OAS)

See Also

Hierarchical Display of Transfer pricing

Finance > Free movement of capital > Free movement of capital > Capital movement > Capital transfer
Finance > Free movement of capital > Free movement of capital > Type of business > Multinational enterprise
Finance > Free movement of capital > Free movement of capital > Tax system > Tax avoidance

Meaning of Transfer pricing

Overview and more information about Transfer pricing

For a more comprehensive understanding of Transfer pricing, see in the general part of the online platform.[rtbs name=”xxx-xxx”]

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Translation of Transfer pricing

Thesaurus of Transfer pricing

Finance > Free movement of capital > Free movement of capital > Capital movement > Capital transfer > Transfer pricing
Finance > Free movement of capital > Free movement of capital > Type of business > Multinational enterprise > Transfer pricing
Finance > Free movement of capital > Free movement of capital > Tax system > Tax avoidance > Transfer pricing

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