| 单词 | transfer pricing |
| 释义 | transfer pricing noun[U] FINANCE,ACCOUNTING,TAXukusanactivitythatinvolvesonedepartmentin acompany(or onecompany)charginganotherdepartmentin the samecompany(or anothercompanyin the samegroup) forsupplyinggoodsorservices: Concern has beenexpressedat howso-called"transferpricing"techniquesaredeployedbylargecorporationsinorderto maketheirprofitsseemlowerthan they really are. transferpricingrules/regulations/practices Examplesoftransfer pricingtransfer pricing For example,transferpricingis a concept used in manufacturing but is also applied in banking. From Wikipedia  This example is from Wikipedia and may be reused under a CC BY-SA license.Many jurisdictions have adopted broadly similartransferpricingrules. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.In addition,transferpricingmay allow for earnings stripping as profits are attributed to subsidiaries in low-tax countries. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.This was disputed by internalization theorists on the grounds that if quality control andtransferpricing are sufficient, then ownership advantage can not be necessary. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.This is especially true for the following features of corporate taxation: loss compensation, taxation of hidden reserves, financing andtransferpricing. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Some jurisdictions extend the audit requirements to include opining on such tax issues astransferpricing. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The method of analyzing comparability and what factors are to be considered varies slightly by type oftransferpricinganalysis method. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Lower corporate tax rates and favorabletransferpricingregulations can induce higher corporate investment in a given locality. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The rules of many countries require taxpayers to document that prices charged are within the prices permitted under thetransferpricingrules. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Lobbying pertaining to tax havens and associatedtransferpricinghas also been criticized. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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