Transfer Price

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Transfer price

The price at which one unit of a firm sells goods or services to another unit of the same firm.

Transfer Price

The price a division of a company charges a different division of the same company for a good or service. Transfer prices are important especially for large, decentralized corporations where each division reports its own profits and losses separately. The transfer price is usually roughly the same as the market price for the good or service. See also: Section 482.

transfer price

The price at which an item is transferred internally between two units of the same company. An oil company engaged in drilling, refining, and marketing must determine the price of the product as it is passed through the chain from oil field to service station in order to determine the profitability of each stage.

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Precio de transferencia Preco de transferencia Prix de transfert Section 482 Unitary Tax			The universally accepted approach for setting a transfer price is referred to as the "arms-length standard. Global transfer pricing: a practical guide for managers by Drtina, Ralph; Reimers, Jane L. / SAM Advanced Management Journal The CRA made a bid to apply the comparable uncontrolled price (CUP) method and adjust the transfer price Glaxo had paid on ranitidine on the basis that Glaxo had paid a higher price to SwissCo than would have been reasonable if the companies were dealing at arm's length. Lessons from the Tax Court of Canada's Glaxo Decision by Gordon Denusik / Beyond Numbers The transferor is viewed as if she charged the transferee a transfer price similar to that charged in the comparable transaction, adjusted to the level of difference between the related party and the comparable unrelated party transactions. Value in the eye of the beholder: the valuation of intangibles for ... by Brauner, Yariv / Virginia Tax Review			Transaction Costs Transaction Date Transaction Demand Transaction Exposure Transaction Fee Transaction Insured Trade Acceptance Locator Transaction Loan Transaction Price Transaction Risk Transaction Tax Transactions Costs Transactions Motive Transaktion Transazione finanziari Transcribe Transcript of Account Transfer Transfer Agent transfer certificate of title Transfer Deed Transfer Notice transfer of account Transfer on Death Transfer Payment Transfer Payments Transfer Price Transfer Procedures Transfer Risk Transfer Stamp transfer tax transferable development rights Transferable Letter of Credit Transferable Put Right Transferable Stock Option Transferable Stock Options Transferable-on-Death Transferee Transferencia electronica de fondos Transferencia eletronica Transferencia eletronica de fundos Transferencia unilateral Transferor Transfert Electronique de Fonds Transfert sans contrepartie Transfert telegraphique transit-oriented development Transition Industry Transition Phase Translation Translation Exposure Translation Gain			Transfer of Undertakings Transfer of Undertakings Protection of Employment Transfer of Work Transfer Office Transfer On Death Transfer On Death Transfer on Death Account Transfer on Death Accounts Transfer on Less Than Zero Transfer Online, Inc. transfer operation Transfer orbit Transfer orbit Transfer orbit Transfer Orbit Insertion Transfer orbit stage transfer orbits transfer orbits Transfer Order Transfer Out transfer ownership transfer ownership to the government Transfer Pain transfer paper transfer payment transfer payment Transfer payments Transfer payments Transfer PC File transfer performance Transfer Price Transfer Price Mechanism Transfer Price System Transfer Prices Transfer pricing Transfer pricing Transfer Pricing Methodology Transfer Pricing Online Transfer Pricing Record Review Transfer Procedure Transfer Procedures Transfer Prohibited Transfer Prohibited Acknowledgement signal transfer property Transfer protocol Transfer protocol Transfer Protocol User Data Header Transfer rate Transfer Rate of Information Bits transfer ratio transfer reaction Transfer Recruitment and Achievement at City College transfer register Transfer Request Transfer Resistor Transfer Restricted Transfer Ribonucleic Acid Transfer Ribonucleic Acid

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