Tag transfer pricing

Transfer Pricing & Trade Secrets

Transfer pricing is probably the most important issue in international corporate taxation. In taxation and accounting, transfer pricing refers to the rules and methods for pricing transactions between enterprises under common ownership or control. A transfer price is the price…

Transfer Pricing and Intangibles, a continuing battlefield

Intangible property is one of the most important areas of Transfer Pricing at the moment. Today, intangible property generally represents between 40 and 80 percent of ‘value-add’ of multinational enterprises (MNEs), making it a key component of a MNEs value-chain.…