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Sage Social Science Thesaurus

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social science subjects > business and management > business ethics > accounting ethics > transfer pricing

... > finance > financial management > accounting (finance) > international accounting > transfer pricing

social science subjects > business and management > international business > transfer pricing

Preferred term

transfer pricing

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: Encyclopedia of Business in Today's World; Transfer Pricing]

Broader concept

Belongs to group

concepts

URI

https://concepts.sagepub.com/social-science/concept/transfer_pricing

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