Articles liés à Transfer pricing: Concept and management of the different...

Transfer pricing: Concept and management of the different issues - Couverture souple

Fattouch, Monaem

 
9786204229041: Transfer pricing: Concept and management of the different issues

Synopsis

Transfer pricing represents the price level charged by a parent company for a transaction with a company of the same group (subsidiary). Beyond the sale of products, the term "transfer pricing" is also used for all intra-group services: sharing of certain common costs between several companies in the group (general administration or head office costs), provision of persons or goods, patent or trademark royalties, financial relations, services rendered by a group company to other companies, etc.

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