Transfer pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. For example, if a subsidiary company sells goods to a parent company, the cost of those goods is the transfer price. Legal entities considered under the control of a single corporation include branches and c...
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The prices at which goods are sold between divisions of a company, or companies that are part of the same group....
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Setting internal prices to charge other branches of the same company. The practice that multinational enterprises adopt of organising their accounting practices so as to declare high incomes and profits in geographical areas with low taxation rates.
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http://www.encyclo.co.uk/local/20140
The practice that multinational enterprises adopt of organising their accounting practices so as to declare high incomes and profits in geographical areas with low taxation rates
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http://www.encyclo.co.uk/local/20414
The price at which goods or services are transferred between one country and another within the same organisation.
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http://www.fao.org/docrep/W5973E/w5973e0j.htm#TopOfPage
prices charged for the exchange of goods and services between different departments or operating divisions within the same organisation.
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https://www.encyclo.co.uk/local/20463
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