زبان مقصد: انگلیسی
2 Intra-Company Transfer Pricing
The chapter, “Intra-Company Transfer Pricingâ€, lays a foundation 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.