Transfer pricing is an accounting practice that ... Determining a Transfer Price Transfer prices can be determined under the market-based, cost-based, or negotiated method. Under the market ...

In today’s globalised economy, intangible assets play a critical role in driving business value, particularly for ...

This is unsurprising because, as noted, projection-based transfer pricing methods weren’t in widespread use until well after the TRA’s enactment. This suggests that, for the transactions they ...