2024年6月25日 · 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.

Advance Pricing and Mutual Agreement program. The APA program provides an alternative dispute resolution mechanism for taxpayers and the IRS to resolve complex international transfer pricing cases. Frequently asked questions (FAQs) Find answers to FAQs about transfer pricing.

2024年3月20日 · The EY Worldwide Transfer Pricing Reference Guide 2022-23 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.

INTRODUCTION TO TRANSFER PRICING 1 .1 . What Is Transfer Pricing? 1 .1 .1 . This introductory chapter gives a brief outline of the sub-ject of transfer pricing and addresses the practical issues and concerns surrounding it, especially the issues faced and approaches taken by developing countries. These are then dealt with in greater detail in