Examples of Transfer Prices in a sentence
Average COATS Transfer Prices for previous quarters have been updated to reflect transactions reported after the compilation of data for previous quarterly reports.
Transfer Prices are based on the original group size and are not changed if the group size reduces.Groups of under 15 students may be required to share a transfer which may mean a wait.For groups of 6 or less students, Individual Transfer prices are charged.
Such a sale might be made, for example, to transfer profits from one country to another for tax reasons or because the country of the direct investment enterprise imposes restrictions on the repatriation of income.” The OECD Transfer Prices Guidelines (OECD 2001) recommends that internal transactions (prepared for tax administration purposes) should be reported as if they were performed by independent parties at arm’s-length market prices.
Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior*Markus Diller Johannes Lorenz Georg Schneider Caren Sureth-SloaneJuly 25, 2021 ABSTRACTThis study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level.
Presented “Inconsistent Transfer Prices and the Location of Mobile Capital” (co- authored with Anja De Waegeraere) at the Mobility and Tax Policy Conference held at the University of Tennessee in October 2008.