Transfer pricing
In taxation and accounting, 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 arm’s-length principle). The OECD and World Bank recommend intragroup pricing rules based on the arm’s-length principle, and 19 of the 20 members of the G20 have adopted similar measures through bilateral treaties and domestic legislation, regulations, or administrative practice. Countries with transfer pricing legislation generally follow the OECD Transfer Pricing
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Advance pricing agreementAfrican Tax Administration ForumAmpolArm's length principleAssignment of income doctrineBase erosion and profit shiftingBase erosion and profit shifting (OECD project)Bennett Thrasher LLPBusiness ethicsCPMCRA InternationalCUPCanada v GlaxoSmithKline IncCharles Berry (economist)Clive EmmanuelCommon Consolidated Corporate Tax BaseControlled foreign corporationCorporate havenCorporate tax in the United StatesCorporation tax in the Republic of IrelandCost-sharing agreementCost sharing agreementDigital Invoice Customs Exchange (DICE)Domestic international sales corporationEU Joint Transfer Pricing ForumEconomy_of_Puerto_RicoErnst & YoungExit taxationFabian TassanoForest LaboratoriesFormulary apportionmentGaia Movement USAGerman American Business AssociationGlaxoSmithKlineGlencoreGoogleGümrük resmiHerzog, Fox & Ne'emanHistory of general anesthesia
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Transfer pricing
In taxation and accounting, 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 arm’s-length principle). The OECD and World Bank recommend intragroup pricing rules based on the arm’s-length principle, and 19 of the 20 members of the G20 have adopted similar measures through bilateral treaties and domestic legislation, regulations, or administrative practice. Countries with transfer pricing legislation generally follow the OECD Transfer Pricing
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Cena transferowa, cena transak ...... wobec innych przedsiębiorstw.
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Dins del màrqueting empresaria ...... senvolupament Econòmic (OCDE).
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El precio de transferencia es ...... disminuir su carga impositiva.
@es
In taxation and accounting, tr ...... ering illicit financial flows.
@en
L'espressione transfer pricing ...... dizionali e metodi reddituali.
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Les prix de transfert sont ceu ...... services prestés entre elles.
@fr
Op het gebied van belastingen ...... gaan van illegale geldstromen.
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Por preço de transferência ent ...... ernacionais de bens e serviços
@pt
Převodní ceny (anglicky „trans ...... a doměření daňové povinnosti.
@cs
Transferentzia-prezioa enpresa ...... duen herrialdean ordaintzeko.
@eu
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Cena transferowa, cena transak ...... zez ich właścicieli i zarządy.
@pl
Dins del màrqueting empresaria ...... jançant l'oferta i la demanda.
@ca
El precio de transferencia es ...... e favorable a alguna de las en
@es
In taxation and accounting, tr ...... llow the OECD Transfer Pricing
@en
L'espressione transfer pricing ...... roparti di una multinazionale.
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Les prix de transfert sont ceu ...... services prestés entre elles.
@fr
Op het gebied van belastingen ...... autoriteiten in veel landen ku
@nl
Por preço de transferência ent ...... eis nas mesmas circunstâncias.
@pt
Převodní ceny (anglicky „trans ...... dě čistě tuzemských transakcí.
@cs
Transferentzia-prezioa enpresa ...... duen herrialdean ordaintzeko.
@eu
label
Cena transferowa
@pl
Precios de transferencia
@es
Preu de transferència
@ca
Preço de transferência
@pt
Prix de transfert
@fr
Převodní ceny
@cs
Transfer pricing
@en
Transfer pricing
@it
Transfer pricing
@nl
Transferentzia-prezio
@eu