Transfer pricing
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Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transac
Transfer pricing with no external market
Transfer pricing with a competitive external market
Transfer pricing with an imperfect external market
OECD
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The Organisation for Economic Co-operation and Development is an intergovernmental organisation with 38 member countries. It was founded in 1961 to stimulate economic progress and world trade. The OEC
Transfer pricing
…transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm’s length (the arm’s-length principle). The OECD and World Bank recommend intragroup pricing rules based on the arm’s-length principle, and 19 of the 20 members of the G20 have adopted similar measures…
The Château de la Muette, the headquarters of the OECD in Paris, France
Reports on a wide range of topics for sale at the OECD's Conference Centre Bookshop in 2019
The main entrance to the OECD Conference Centre in Paris