Transfer Pricing

Finance > Free movement of capital > Free movement of capital > Capital movement > Capital transfer
Finance > Free movement of capital > Free movement of capital > Type of business > Multinational enterprise
Finance > Free movement of capital > Free movement of capital > Tax system > Tax avoidance

Transfer pricing

Eurovoc reference

3236 Transfer pricing

Related concepts

• Multinational enterprise
• Tax avoidance

Scope

Method used by companies to export capital by charging their subsidiaries greatly increased prices for products supplied by the parent company.

Other Languages

• Spanish: Precio de transferencia
• French: Prix de transfert
• German: Transferpreis
• Italian: Prezzi di trasferimento
• Portuguese: Custo de transferência
• Polish: Cena transferowa

Properties and Values of Transfer pricing

• URI https://en.legalthesaurus.org/transfer-pricing/
• skos:Concept: https://en.legalthesaurus.org/transfer-pricing/

Preferred lexical labels

• skos:prefLabel: Transfer pricing (en) (USE)
• Term in other languages: see above

Generic concepts

• skos:broader: See above (GT)
• skos:hasTopConcept: See above (Areas)

Specific concepts

• skos:narrower: See the specific concepts above (ST)

Related concepts

• skos:related: see the associative relationships above (RT)
• skos:related: related (other related concepts)

Alternative lexical labels

• skos:altLabel: see the alternative concepts above (UF)
• skos:altLabel: synonym (S)
• skos:altLabel: look up Transfer pricing abbreviations and acronyms (A)

Documentation notes

• skos:scopeNote: this concept on Transfer pricing defines the activities of Transfer pricing (en)
• skos:editorialNote: Editorial Note on Transfer pricing (EN)
• skos:notation: Notation on Transfer pricing: see reference Eurovoc (N)
• skos:definition: Transfer pricing definition:
• skos:example: example of Transfer pricing usage:

Thematic indexing

• dct:subject: https://lawin.org/transfer-pricing/
• Definitions: See the meaning(s) of Transfer pricing
• Search the digital platform (S)

Other general information

[rtbs name=”thesaurus-lawi”][rtbs name=”microthesauri”][rtbs name=”skos”][rtbs name=”thesaurus-eurovoc”]