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1 transfer price
Finthe price at which goods or services are transferred between different units of the same company. If those units are located within different countries, the term international transfer pricing is used.The extent to which the transfer price covers costs and contributes to (internal) profit is a matter of policy. A transfer price may, for example, be based upon marginal cost, full cost, market price or negotiation. Where the transferred products cross national boundaries, the transfer prices used may have to be agreed with the governments of the countries concerned.
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Transfer pricing — refers to the pricing of contributions (assets, tangible and intangible, services, and funds) transferred within an organization. For example, goods from the production division may be sold to the marketing division, or goods from a parent… … Wikipedia
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International Tax Review — Fachgebiet Steuerrecht Sprache englisch Verlag Euromoney Institutional Investor PLC (UK) … Deutsch Wikipedia
international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… … Universalium
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advance pricing agreement — A mechanism whereby the setting of transfer prices in respect of specified controlled transactions may be agreed with tax administrations in advance of the transactions being undertaken and reported. This is designed to offer certainty for a… … Law dictionary
