Texte d'origine - Anglais - Proof-Reading Transfer Pricing

2 Intra-Company Transfer Pricing

The chapter, “Intra-Company Transfer Pricing”, builds a base to allow better understanding of transfer pricing. It first discusses different perspectives on transfer pricing. Secondly, it presents four different forms of intra-company transfers. Finally, it describes transfer pricing methods, which are used to value those intra-company transfers.