Home > Termini > Armeno (HY) > փոխանցման գին
փոխանցման գին
The prices assumed, for the purposes of calculating tax liability, to have been charged by one unit of a multinational company when selling to another (foreign) unit of the same firm. Firms spend a fortune on advisers to help them set their transfer prices so that they minimize their total tax bill. For instance, by charging low transfer prices from a unit based in a high-tax country that is selling to a unit in a low-tax country, a firm can record a low profit in the first country and a high profit in the second. In theory, however, transfer prices are supposed to be set according to the arm’s-length principle: that they should be the same as would be charged if the sale was to a business unconnected in any way to the selling firm. But when there is no genuinely independent market with which to compare transfer prices, what an arm’s length price would be can be a matter of great debate and an opportunity for firms that want to lower their tax bill.
- Parte del discorso: sostantivo
- Sinonimi:
- Blossario:
- Settore/Dominio: Economia
- Categoria: Economia
- Company: The Economist
- Prodotto:
- Acronimo - Abbreviazione:
Altre lingue:
Lascia un commento?
Termini nelle notizie
Termini in evidenza
Բանկոմատ
համակարգված հեռահաղորդակցության հարք,որը ապահովում է ֆինանսական հաստատության հաճախորդների մուտքը ֆինանսական գործարքներ հասարակական վայրում,առաց ...
Partecipante
Blossari in evidenza
kschimmel
0
Termini
8
Glossari
1
Sostenitori
Knitting Pattern Abbreviations
stanley soerianto
0
Termini
107
Glossari
6
Sostenitori
Camera Brands
Browers Terms By Category
- Plastic injection molding(392)
- Industrial manufacturing(279)
- Produzione della carta(220)
- Vetroresina(171)
- Contract manufacturing(108)
- Vetro(45)
Industria(1257) Terms
- Giornalismo(537)
- Quotidiano(79)
- Giornalismo investigativo(44)
Servizio news(660) Terms
- Condizionatori d'aria(327)
- Scaldacqua(114)
- Lavatrici e asciugatrici(69)
- Aspirapolvere(64)
- Macchine per il caffè(41)
- Strumenti da cucina(5)
Elettrodomestici(624) Terms
- Storia dell'arte generale(577)
- Arti visive(575)
- Rinascimento(22)