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25 Ιουν 2024 · Transfer pricing is a legal technique used by large businesses to move profits around from parent companies to subsidiaries and affiliates to ensure funds are evenly distributed.
This chapter introduces the concept and issues of transfer pricing, the pricing of cross-border transactions between related parties within multinational enterprises. It explains the importance of setting appropriate transfer prices for tax and performance measurement purposes, and the challenges faced by developing countries.
The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle” to cross-border transactions between associated enterprises. They cover the transactional profit method, hard-to-value intangibles, financial transactions and other topics.
17 Μαΐ 2022 · The EY Worldwide Transfer Pricing Reference Guide 2020-2021 is a publication designed to help international tax executives identify transfer pricing rules, practices and approaches. These must be understood for a company to carry out both transfer pricing compliance and planning activities in the base erosion and profit shifting (BEPS)1 era.
Transfer pricing refers to the prices of goods and services that are exchanged between companies under common control. For example, if a subsidiary company sells goods or renders services to its holding company or a sister company, the price charged is referred to as the transfer price.
The transfer pricing guide includes a jurisdiction-by-jurisdiction overview of transfer pricing rules in place and everything you should be aware of from Country by country reporting to exemptions and related developments.
transfer pricing rules across the globe in accordance with the expectations of each jurisdiction continues to grow. Most countries/territories have now established documentation rules that require companies to state clearly and with supporting evidence why their transfer pricing policies comply with the arm’s-length standard.
