All glossary terms
Glossary term
Transfer Pricing
Pricing of transactions between related parties under arm's-length principle.
Related terms
2
Jurisdictions
us, global
Definition
Transfer pricing rules under Section 482 (U.S.) and OECD Transfer Pricing Guidelines require related-party transactions to be priced as if between unrelated parties. Documentation and benchmarking are typically required.
Examples
- A U.S. parent selling services to a foreign subsidiary must price at arm's length and document the pricing.
Translations
ESprecios de transferencia
ZH转让定价
DEVerrechnungspreise
FRprix de transfert
JA移転価格
Citations
26 U.S.C. · 482
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Primary sources
- OECD Transfer Pricing GuidelinesVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.