Transfer Pricing Consultants August | Global Consultants Review Magazine

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25 Most Promising Transfer pricing Consultants

Transfer pricing is the setting of the price for goods and services sold between controlled or related legal entities within an enterprise. In principle though, a transfer price should match either what the seller would charge an independent, arm's lenght  customer, or what the buyer would pay an independent, arm's length supplier. While unrealistic transfer prices do not affect the overall enterprise directly, they become a concern for government taxing authorities when transfer pricing is used to lower profits in a division of an enterprise located in a country that levies high income taxes and raise profits in a country that is a tax haven that levies no income taxes. The current OECD approach attempts to allocate profits by emphasizing more on functions than assets and risks. The three-layered...

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