Transfer Pricing
Transfer Pricing is the price at which goods and services are sold between associated enterprises. As the majority of the international trade takes place between allied enterprises, the Transfer Pricing range is enormous.
This phenomenon is gradually becoming more compliacted as many countries have their own specific Transfer Pricing legislation. As a result, the tax authorities in these countries apply rigorous Transfer Pricing adjustment policies. Therefore many multinationals regard Transfer Pricing as the most important international tax issue.
