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Transfer Pricing Glossary of Terms

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.
Form Type: Documents
Practice Area: International Law, Tax

Date: Jul 2013
PLI Item #: 58111
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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