Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to ...

The Transfer Pricing E-Learning Tool aims to build knowledge and skills of personnel in working on transfer pricing in tax administrations. The Tool is being developed by the Fiscal Policy and ...

While absorption costing aligns expenses with revenues, it may not always be the best approach for pricing and cost control, for example, because it can inflate profits and potentially mask ...