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Transfer Pricing Glossary of Terms

Book Publication Date: Jul 2013
Description: Transfer pricing deals with the allocation of profits on transactions between related entities. Since many companies operate in more than one tax jurisdiction transfer pricing rules aim to prevent companies from improperly pricing transactions to avoid taxes. This form provides a glossary of important transfer pricing terms.
Type: Other Document Templates
PLI Item #: 58111
Practice Area: International law, International tax, Tax

Keywords: "transfer pricing"; tax; taxation; "international taxation"; "transfer pricing rules"; "glossary of terms"; "arm's length"; "berry ratio"; "comparable analysis"; "comparable uncontrolled price method"; "comparable profit split"; "comparable profits method"; "MNEs"' "multinational entities"; IRS; "cost-plus method"

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