Transfer pricing
id:
transfer-pricing-178-4491124
title:
Transfer pricing
text:
Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm’s length. The OECD and World Bank recommend intragroup pricing rules based on the arm’s-length principle, and
brand slug:
wiki
category slug:
encyclopedia
description:
Rules and methods for pricing transactions between enterprises under common ownership
original url:
https://en.wikipedia.org/wiki/Transfer_pricing
date created:
2003-06-28T21:09:00Z
date modified:
2024-09-04T09:43:19Z
main entity:
{"identifier":"Q10384130","url":"https://www.wikidata.org/entity/Q10384130"}
image:
fields total:
13
integrity:
15