Linked from

The 16 pages that link to Transfer pricing, each with the reason it gives.

• Vertical integrationRelated: Internal exchanges need prices that guide decisions across integrated stages.

• Foreign direct investmentRelated: Intrafirm trade associated with FDI creates tax and accounting questions about these prices.

• Tax avoidanceRelated: Multinational groups can use transfer-pricing choices to affect where profits are taxed.

• ProfitRelated: It affects where multinational businesses record taxable profit.

• Multinational corporationRelated: Prices between subsidiaries shape where a multinational reports income and pays taxes.

• Tax competitionRelated: Transfer-pricing rules determine how much profit is assigned to each tax jurisdiction.

• Tax havenRelated: Multinationals can use related-party prices to shift taxable profits between jurisdictions.

• Base Erosion and Profit ShiftingRelated: Prices for intragroup goods, services, and intellectual property can shift profits between jurisdictions.

• Corporate taxRelated: Those prices affect how multinational profits are divided among countries’ corporate tax bases.

• Management accountingRelated: Internal prices affect divisional results and decisions about sourcing and production.

• Holding companyRelated: Intragroup payments can shift profits and face rules requiring arm’s-length pricing.

• DeloitteRelated: Multinational clients seek advice on cross-border pricing and documentation.

• Business economicsRelated: Internal prices shape divisional incentives and can affect reported profits across jurisdictions.

• International taxationRelated: Cross-border group transactions can shift taxable profits unless prices reflect independent dealings.

• PwCRelated: PwC tax teams help multinational clients document and manage these arrangements.