@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/international_business>
  skos:prefLabel "international business"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/transfer_pricing> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/transfer_pricing> .

<https://concepts.sagepub.com/social-science/concept/accounting_ethics>
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/transfer_pricing> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/transfer_pricing> .

<https://concepts.sagepub.com/social-science/concept/transfer_pricing>
  skos:definition "Transfer pricing is the price charged for goods or services that are exchanged among different organizational units of the same company. Transfer prices are used to allocate profit to company divisions. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n927.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Transfer Pricing</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_business>, <https://concepts.sagepub.com/social-science/concept/international_accounting>, <https://concepts.sagepub.com/social-science/concept/accounting_ethics> ;
  skos:prefLabel "transfer pricing"@en ;
  a skos:Concept .